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A Consolidation Lifecycle presentation

Member Price: Free
Non Member Price: $15.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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 02 Jul 04 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation reviews a typical consolidated SME Group in the course of:
- buying shares or assets - what is most tax/commercially effective?
- treatment of losses, impact on existing 'loss factors' and acquired losses
- funding the purchase - debt or equity?
- depreciation adjustments - not as easy as you think!
- restructure prior to sale - is tax irrelevant?
- tax sharing agreements vs tax indemnities - how do you achieve a clean exit?
- selling shares or assets
- risk management and asset protection
- stamp duty
- the latest changes - SBT and consolidations
- preparing a consolidated return.

Author profiles

Samuel Howard CTA
Photo of author, Sam HOWARD Sam is a Partner with Ernst & Young in Adelaide. Sam has over 20 years' experience in tax consulting, providing advice to a range of corporates and SME clients in Adelaide in areas such as transactions, restructuring and tax consolidation as well as general tax advisory services. Sam leads EY Adelaide's Tax Reporting practice which involves providing best practice solutions to large corporates and multi nationals around managing Tax Compliance Reporting. Until recently, Sam was a member of the TTI's State Technical Committee and is a past Chairman of that Committee. - Current at 01 February 2016
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Timothy Sandow CTA
Tim Sandow, CTA, has over 30 years of experience as a tax professional, including 25 years in the Big 4. He provides income tax related advice to a variety of private and large public companies as well as multi-nationals. He has advised on mergers & acquisitions, tax governance, corporate tax, international tax, and employment tax issues. Tim is also the Partner leading BDO’s National Tax Risk & Ethics group. Tim is a CTA of The Tax Institute and a Chartered Accountant Fellow and the SA representative on the National Board of The Tax Institute. Tim is the current President of The Tax Institute and a regular presenter at numerous Tax Institute conferences and events. - Current at 11 December 2024
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Peter Slegers CTA
Photo of author, Peter SLEGERS Peter Slegers, CTA, heads Cowell Clarke’s Tax & Revenue, Superannuation and Private Client practice groups. Peter advises and acts for a wide range of public and private companies and high net worth individuals and families. Peter’s areas of expertise include income tax (as it impacts on business and high net worth clients), capital gains tax, goods and services tax, state taxes, trust law and superannuation law. Peter has published numerous papers on trust structures and has considerable experience in this area. Peter is also a co-author of the Tax Institute’s SMSF Income Stream Guide and Cowell Clarke’s Australian Agribusiness Advisers’ Guide. - Current at 16 April 2024
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Individual sessions

A Consolidation Lifecycle

Author(s):  Sam HOWARD,  Tim SANDOW,  Peter SLEGERS

Materials from this session:

Further details about this event:

 

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