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.
Current at 27 October 2010
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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 Current at 14 May 2009
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Current at 21 January 2015