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Transaction costs presentation

Published on 04 Sep 13 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

In the context of mergers & acquisitions (“M&A”) and group restructures, the quantum of the varioustransaction costs can be quite significant. Such costs include legal costs, duties, borrowing costs, various types of advisory fees, arranger fees, etc. The income tax and GST treatment of transaction costs will depend on various facts associated with the transaction, including the nature of the expense, whether they are purchaser or seller costs, and whether they are incurred by a tax consolidated group.

This practical presentation provides an overview of the various issues that need to be considered in determining the income tax and GST treatment of transactioncosts in various scenarios, including:

  • successful v unsuccessful acquisition
  • seller v purchaser
  • costs incurred by the Target entity
  • costs incurred after the Target joins a tax consolidated group
  • costs charged to an “arranger”
  • treatment of borrowing costs
  • apportionment of costs
  • restructuring costs.

Author profiles:

Craig Duncan
Current at 17 October 2013
 
Mark Edmonds
Current at 17 October 2013 Click here to expand/collapse more articles by Mark Edmonds .

 

Individual sessions

Transaction costs

Author(s):  Mark Edmonds ,  Craig Duncan

Materials from this session:

Further details about this event:

 

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