Published on 18 Apr 13
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This presentation shows how tax consolidation can work in a business restructing including:
- establishing a business structure - use of company groups
- when should I consolidate an existing group
- eliminating 'management charges' and value shifting
- demystifying ACA calculations
- what consolidations doesn't cover
It also cover the key M&A opportunities (and risks):
- purchasers' and vendors' perspectives
- access to losses and franking credits
- enhanced tax values of assets
- aligning purchaser and vendor needs
- avoiding book to tax differences
- obtaining 'clean exits' from groups
- company vs asset transactions.
Van Der Linden
Sean van der Linden, CTA, is a partner at EY, specialising in corporate and international tax. Sean leads EY’s South Australian transaction taxes practice and has advised numerous clients on the buy-side or sell-side of transactions. He provides commercially focussed advice on capital gains tax, tax consolidation, financing and structuring of transactions, and tax due diligence. Sean is a State Councillor and past Chair of the Professional Development Committee for The Taxation Institute.
- Current at
12 July 2017
Julian is a Manager at KPMG and has over seven years' experience in corporate tax including restructuring, providing tax support to transactions teams and has a particular interest in tax consolidation. His clients are mainly in the infrastructure and defence sectors.
- Current at
18 April 2013