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M&A divestments in a capital constrained environment paper

Member Price: $57.00
Non Member Price: $75.00

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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 06 Sep 12 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • Income tax:
    • divestments in a capital constrained environment
    • the form of divestment - asset sale versus share sale
    • current issues in corporate divestments
    • other important considerations on divestment
  • Stamp duty:
    • disposal of assets
    • disposal of entities
    • dealing with revenue offices
  • Goods and Services Tax (GST):
    • asset sales (sell side)
    • asset sales (buy side)
    • going concern transactions
    • share / Unit Sales (sell side)
    • share / Unit Sales (buy side)
    • the “financial acquisitions threshold” 
    • reduced input tax credits
    • GST Groups.

Author profiles

David Linke
Photo of author, David LINKE David is the National leader of KPMG's Australian M&A tax team. He has over 16 years experience in advising financial sponsors and Australian listed companies on transactions as well as international and M&A tax issues. He is a member of the KPMG International Tax and M&A group. - Current at 02 August 2012
Click here to expand/collapse more articles by David LINKE.
Matthew Stutsel
Photo of author, Matthew STUTSEL Matthew is KPMG's National Head of State Taxation. Matthew is a trusted business advisor to many national and international clients, with expertise in structuring transactions. Matthew works as a part of an integrated team, utilising his strong background in tax, property and trust law to assist clients, particularly in the property, infrastructure and financial services industries. Having specialised in advising on State taxes since 1996, his wealth of experience enables Matthew to help clients focus on critical issues amidst regulatory complexity. - Current at 10 August 2012
Click here to expand/collapse more articles by Matthew STUTSEL.

 

This was presented at 2012 Queensland Corporate Tax Retreat .

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

Individual sessions

Part IVA: Shifting the goal posts - Will you have to take the highest taxed alternative?

Author(s):  William (Bill) D THOMPSON

Materials from this session:

M&A acquisitions: Dealing with economic risk and uncertainty

Author(s):  Ken SPENCE,  Andrew MILLS

Materials from this session:

M&A divestments in a capital constrained environment

Author(s):  David LINKE,  Matthew STUTSEL

Materials from this session:

M&A: Financing

Author(s):  Ernest Chang,  Hayden SCOTT

Materials from this session:

Further details about this event:

 

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