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Mergers and acquisitions and consolidation paper

Published on 08 Sep 14 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the principle of tax consolidation
  • share versus asset acquisitions
  • impact of valuations on tax consolidation outcomes
  • areas for focus in tax due diligence
  • managing risks of buying a subsidiary out of a consolidated group
  • tax losses
  • deductibility of transaction costs
  • resetting tax bases of assets.

Author profiles:

Stephen Nisbet

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Geoffrey YIU
Geoffrey is a Senior Tax Manager at KPMG and has practised in KPMG’s Banking and Finance group for over eight years. Geoffrey has specialised in tax consolidation since the release of the first exposure draft legislation in December 2000 and since then has been involved in a number of significant asset cost setting projects and advised on a broad range of tax consolidation related issues. Geoffrey currently coordinates a monthly KPMG forum which identifies emerging tax consolidation issues, particularly in the mergers and acquisition space.
Current at 9 February 2009
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Rebecca Smith

This was presented at Companies & Corporates Full Day .

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Individual sessions

Dividends and capital management

Author(s):  Sean VAN DER LINDEN

Materials from this session:



Mergers and acquisitions and consolidation

Author(s):  Stephen Nisbet,  Rebecca Smith,  Geoffrey YIU

Materials from this session:

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