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Current issues in M&A paper

Published on 15 Oct 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:
  • determining consideration
  • allocating consideration across different assets
  • impacts of the Section 40-80 changes
  • financial arrangements and foreign currency interactions.

Author profiles

Richard Heggart CTA
Nick Heggart, CTA, is a Partner at Herbert Smith Freehills in Perth. He provides clients with advice in relation to income tax, stamp duty, petroleum resource rent tax and royalties, with a particular focus on clients in the energy and resources sector. - Current at 24 November 2022
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Tristan Boyd FTI
Tristan Boyd, FTI, is a Special Counsel at Herbert Smith Freehills. He has more than 15 years’ practice in corporate tax and transactional matters, with broad expertise across income tax, stamp duty and GST and a focus on the natural resources and real estate sectors. His experience includes advising on tax issues for acquisitions and divestments, financing, joint ventures, farm-ins, and treatment of expenditure. Tristan holds a Bachelor of Laws and a Bachelor of Commerce with First Class Honours from the University of Western Australia, and a Masters of Taxation from the University of New South Wales. - Current at 14 May 2024
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Daniel Taborsky CTA
Daniel Taborsky, CTA, is the managing director and founder of Birchstone Legal Group. He is a tax specialist and has been recognised as a leading tax lawyer by Doyle's Guide since 2020. He specialises in resolving tax disputes for high net worth individuals and private groups. Daniel advises on complex tax matters (with a particular interest in Division 7A), asset protection and estate/succession planning strategies and philanthropic ventures. Daniel works closely with family lawyers in complex financial matters. Daniel also advises not-for-profit entities, including charities, on structuring and tax issues. Daniel regularly presents and writes articles on tax issues for leading professional bodies. - Current at 17 January 2024
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This was presented at 2014 National Resources Tax Conference .

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

Individual sessions

Shifting trends in the global and Australian outlook

Author(s):  Scott Haslem

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Public infrastructure industry & policy landscape

Author(s):  Paul LAXON,  Mark White

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Important petroleum law concepts

Author(s):  Tracey Greenaway

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Income tax and exploration expenditure - An ATO view on the current state of play

Author(s):  Glenn DAVIES

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A new era in transfer pricing

Author(s):  Jacques Van Rhyn

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