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Current taxation issues in M&A paper

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Published on 30 Oct 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

The acquisition or divestment of an entity (or a group of entities) can potentially give rise to income tax issues spanning almost the entire gambit of the income tax legislation. This paper provides an overview of a number of current taxation issues in M&A, with a focus on:

  • acquisition structuring issues (i.e. debt / equity mix, and other structuring considerations)
  • some recently noted acquisition diligence issues (such as availability of clear exits, RTFI, and employment taxes)
  • transaction documentation (including a discussion of industry best practice in relation to taxation warranties and indemnities).

Author profiles

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.
Andrew Sharp
Andrew Sharp is a Managing Director in the Alvarez & Marsal Tax team, focused on M&A, as well as fund establishment and design. Andrew has more than 20 years’ experience advising domestic and international fund managers on the raising of funds, as well as assisting foreign and domestic investors on the tax implications of transacting in Australia. - Current at 03 July 2026
Click here to expand/collapse more articles by Andrew SHARP.

 

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