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Key Australian Tax Due Diligence Issues presentation

Published on 18 Mar 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation covers topics including:
- due diligence key issues
- asset acquisition v share acquisition
- nature of target entity
- capital gains tax
- tax losses
- trading stock
-- cost v market selling value
-- meaning of market selling value
- capital allowances
-- disposals that recapture depreciation v those with no recapture
- existing financing of target entity/business
- impact of changes to the law including tax consolidation.

Author profile:

Liz COMPORT


 

This was presented at Due Diligence - Tax Issues.

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