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Mergers and Acquisitions: The New Environment

Published on 01 Dec 2006 | Took place at City West Function Centre, West Perth, WA

The level of M&A activity currently taking place across all industries and business scales (SME as well as the ‘big end of town’) requires tax advisors to not only understand the issues, risks and opportunities involved but to be able to add value and manage tax risk.

These seminar materials address various current tax issues in the M&A sphere, from the perspective of both the vendor and purchaser. They discuss issues applying to a broad range of taxpayers, including privately held groups, listed entities and individuals.

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Individual sessions

Tax issues for purchasers of businesses

Author(s):  Shane CASSEY

This paper covers tax issues for purchasers of businesses (both assets and share acquisitions), including:

  • ensuring a robust and commercial due diligence process
  • pre-acquisition structuring, including determination of acquisition vehicle, etc.
  • impact of consolidations (ie. allocation of purchase price through ACA pushdown)
  • access to tax losses and bad debt deductions post acquisition
  • negotiation of tax warranties and tax indemnities
  • planning for potential exit strategies.
Materials from this session:

Mergers and acquisitions: vendor tax issues

Author(s):  Georgina STOW

This paper covers tax issues for vendors on the disposal of all or part of their business (both asset and share sales), including:

  • impact of asset versus share sales
  • access to various CGT discounts and concessions
  • consolidations implications (ie. exit ACA calculations, etc.)
  • impact of tax warranties and tax indemnities, including their potential interaction with Tax Sharing Agreements
  • pre-disposal planning.
Materials from this session: