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Dissecting share sale and purchase agreements presentation


This presentation covers:

  • financial adjustments to purchase price
  • tax indemnity
  • other key contractual clauses.

Author profiles

Ellen Thomas ATI
Ellen is a tax lawyer based in Sydney. She focuses on the tax aspects of M&A and finance transactions, as well as tax audits and dispute resolution. She advises on a range of domestic and international M&A transactions, corporate restructures, post-acquisition integrations, international tax planning, distressed debt transactions, infrastructure investments and financial arrangements. Ellen also has extensive experience in dealing with the Australian Taxation Office, including in relation to ruling applications, audits and dispute resolution. - Current at 14 March 2018
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Peter Hague
Peter is a Partner in the PwC Deals practice and leads PwC Australia’s work providing advice on the financial and accounting aspects of transaction agreements. Peter is a recognised expert on purchase price mechanisms, value negotiations regarding working capital and net debt adjustments and locked box transactions - Current at 02 February 2018


This was presented at NSW 11th Annual Tax Forum .

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