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Buying and selling a company — consolidation due diligence issues and trends


Tax consolidation has fundamentally altered the corporate income tax environment, and has a significant impact on M&A transactions. This paper provides an overview of relevant tax consolidation considerations for a vendor consolidated group disposing of a subsidiary member.

Author profile:

Andrew is a Tax Partner with Ernst & Young, working in corporate and international tax. Andrew has worked extensively with corporate groups with significant tax losses. This work has included ATO tax loss audit activity, continuity of ownership testing, same business testing, loss integrity impacts, as well as the impacts of the tax consolidation regime on tax losses when forming a consolidated group or as part of post consolidation M&A activity.
Current at 26 September 2007 Current at 26 September 2007 Click here to expand/collapse more articles by Andrew WOOLLARD.


This was presented at 3rd Consolidation Symposium: Dealing with Mergers, Acquisitions and Divestments .

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Individual sessions

Buying and selling a company - consolidation due diligence issues and trends: purchaser issues

Author(s):  Grant WARDELL-JOHNSON

Materials from this session:

MEC groups and evolving international tax issues

Author(s):  Peter COLLINS,  Lindsay HANHAM

Materials from this session:

Cost setting rules - the difficult issues

Author(s):  Peter MURRAY,  James TARGETT

Materials from this session:

Consolidation in practice - impact on transactions

Author(s):  Joe NIVEN

Materials from this session:

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