shopping_cart

Your shopping cart is empty

Corporate restructuring: The toolbox and the combinations paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 13 Mar 09 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper considers common issues and techniques arising in relation to the reorganisation and sale of private companies and private groups. It covers:

  • mergers/demergers/buy-backs/dividends and their use as restructuring techniques
  • takeovers and scrip-for-scrip rollovers
  • splitting up companies using demergers
  • Section 45B and franking issues
  • protecting assets using holding companies and rollover
  • transfer duty relief under corporate reorganisation provisions
  • reorganising corporate groups using consolidation.

Author profile

Joshua Cardwell CTA
Photo of author, Joshua CARDWELL Josh Cardwell has over 30 years’ transactional consulting and compliance experience with a specialised focus on the real estate sector. He has extensive experience across inbound, outbound and domestic real estate clients, including providing advice on fund establishment, property/entity acquisitions and disposals, financing and repatriation and stapled structures. Prior to joining KPMG, Josh was Head of Real Estate Tax – Australia at PwC Australia, the Head of Mergers & Acquisitions at Greenwoods & Freehills and a Tax Partner at Deloitte. Josh was named 2019 Corporate Tax Adviser of the Year by the Taxation Institute of Australia and is a long-standing member of the Property Council of Australia’s Capital Markets Income Tax Committee. - Current at 25 August 2026
Click here to expand/collapse more articles by Joshua CARDWELL.

 

This was presented at 24th National Convention 2009 .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Justice Hill Memorial Lecture - Statutory interpretation

Author(s):  Murray GLEESON

Materials from this session:

The Commissioner’s powers of general administration: How far can he go?

Author(s):  Bruce QUIGLEY

Materials from this session:

Tax treatment of liabilities – The unexplored parallel universe

Author(s):  Ken SPENCE,  Andrew DE WIJN,  Enzo COIA

Materials from this session:

Foreign income review

Author(s):  Richard SHADDICK

Materials from this session:

Trust busting, tax and the Family Court - Current issues for SME tax advisers

Author(s):  Arlene MACDONALD

Materials from this session:

GST, CGT and stamp duty

Author(s):  Peter GREEN

Materials from this session:

Tax consolidation – The finishing touches?

Author(s):  Tony STOLAREK

Materials from this session:

Getting your practice and clients ready for the new tax agents services regime

Author(s):  Sue WILLIAMSON

Materials from this session:

Property trusts – What’s in store for the future

Author(s):  Daryl CHOO

Materials from this session:

Administration of SME trusts

Author(s):  Ron JORGENSEN

Materials from this session:

The new R&D tax concession

Author(s):  David GELB,  Paul VAN BERGEN

Materials from this session:

Building, buying, holding, selling and valuing intangible business assets

Author(s):  Andrew O'BRYAN

Materials from this session:

TOFA 3 & 4: Practical implications for non-financial institution taxpayers

Author(s):  Neil WARD

Materials from this session:

AMLCTF – An acronym or a possible jail sentence?

Author(s):  David J WILLIAMS

Materials from this session:

GST and property - Finding paths to certainty or is it an irremediable mess?

Author(s):  Gina LAZANAS,  Andrew SOMMER

Materials from this session:

Tax-exempt charities and Prescribed Private Funds and other private charitable foundations

Author(s):  John EMERSON

Materials from this session:

Small business CGT concessions – Some things that may surprise you!

Author(s):  Stephen HOLMES

Materials from this session:

Corporate restructuring: The toolbox and the combinations

Author(s):  Joshua CARDWELL

Materials from this session:

Credit crunch and distressed markets

Author(s):  Duncan R C BAXTER

Materials from this session:

Superannuation: The hot issues

Author(s):  Daniel BUTLER,  Bryce FIGOT

Materials from this session:

Transfer Pricing: Applying the arm’s length principle in a world without comparables

Author(s):  Marc SIMPSON

Materials from this session:

Dealing with blended families as part of succession planning

Author(s):  Daniel FRY,  Reagan GRUENTHAL

Materials from this session:

Long live the goose - Recent cases dealing with tax concession charities

Author(s):  Jennifer BATROUNEY

Materials from this session:

Further details about this event:

 

Copyright Statement