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3rd Consolidation Symposium: Dealing with Mergers, Acquisitions and Divestments
Published on 06 Aug 2007 | Took place at Airport Hilton, Melbourne, and The Westin, Sydney, National
This symposium was held on:
- 19 July 2007 in Melbourne
- 6 August 2007 in Sydney.
It covered topics such as consolidation in practice, cost setting rules, international issues, SMEs, due diligence issues and leaving a consolidated group.
Materials from Hayden Scott and William Potts are coming soon.
Get a 20% discount when you buy all the items from this event.
Individual sessions
Pending legislation: what are the implications and how will it work?
Author(s):
Ken SPENCE
Given the string of announcements over the last four years relating to the tax consolidation regime, it can be extremely difficult to identify potential impacts of each of these announced measures and to track their current state of play. This article comprehensively addresses 29 consolidation related Government announcements where legislation has yet to be introduced into Parliament and highlights the potential relevance and importance of each of these measures.
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Leaving a consolidated group - separation without tears
Author(s):
Tony STOLAREK
A member or subgroup can exit a consolidated group in various circumstances, sometimes unanticipated. The consequences of exit are significant, under the consolidation, CGT and other tax rules. Some of the issues are unclear or are subject to government announcements not yet legislated. In this paper Tony Stolarek reviews the issues and the traps, identifying actions which groups should take, including the need to develop tax positions on unresolved issues, pending legislation or further ATO clarification.
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Buying and selling a company - consolidation due diligence issues and trends: purchaser issues
Author(s):
Grant WARDELL-JOHNSON
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Buying and selling a company - consolidation due diligence issues and trends: vendor issues
Author(s):
Andrew WOOLLARD
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.
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SMEs - the forgotten lost souls
Author(s):
Alexis KOKKINOS
Up until now, papers outlining tax consolidation issues have focused primarily on those occurring to larger corporate groups. The following paper highlights many of the issues faced by SME groups under the tax consolidation regime, and has been written with the intention of seeking change from both ATO and Treasury.
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MEC groups and evolving international tax issues
Author(s):
Peter COLLINS,
Lindsay HANHAM
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Cost setting rules - the difficult issues
Author(s):
Peter MURRAY,
James TARGETT
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Cutting consolidation to the core
Author(s):
Cameron RIDER
Consolidated groups are taxed on the basis of statutory fictions, which work well in simple cases, but less well otherwise. This article analyses some current issues.
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Consolidation in practice - impact on transactions
Author(s):
Joe NIVEN
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