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Buying and selling for SMEs roadshow presentation

Member Price: $114.99
Non Member Price: $150.00

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 11 Jan 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

Vendor issues

  • share versus assets transaction
  • pre-transaction structuring options
  • transaction execution issues including:
    • earnout arrangements
    • exiting a consolidated group
    • access to small business CGT concessions and discounts
    • Being prepared for a tax audit

Purchaser issues

  • pre-transaction considerations, such as:
    • ensuring a robust due diligence process
    • consideration of holding structures
  • transaction execution issues including
    • negotiation of tax warranties and indemnities
    • warranties and indemnities insurance
    • implementation of tax sharing agreements and tax funding agreements
    • treatment of transaction costs
  • post-transaction considerations
    • repatriation of profits to shareholders
    • future exit and succession planning.

Author profiles

Neil Lamb ATI
Neil is a Partner at KPMG in Perth who specialises in mergers and acquisitions. He has advised a range of clients in the large corporate and SME market place in relation to both acquisitions, demergers, divestments and refinancing across a diverse range of businesses. - Current at 29 May 2015
Click here to expand/collapse more articles by Neil LAMB.
Gina Maio
Gina Maio leads AustralianSuper’s tax team globally, responsible for ensuring that the tax aspects of the fund’s investment activities and member products sustainably contribute to members’ best interests in retirement. AustralianSuper invests more than A$400 billion globally across multiple asset classes, including infrastructure, real estate, equities and debt on behalf of its 3.5 million members. Gina engages regularly on law design and administration with both Australian and foreign treasury and revenue authorities. Prior to joining AustralianSuper, Gina spent a decade at KPMG providing tax advisory services in respect of major transactions to ASX-listed corporates, multinationals, pension funds and financial sponsors. - Current at 16 March 2026

 

Individual sessions

Buying and selling for SMEs roadshow

Author(s):  Neil LAMB,  Gina MAIO

Materials from this session:

Further details about this event:

 

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