shopping_cart

Your shopping cart is empty

Current taxation issues in M&A 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 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 presentation 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.

 

This was presented at 2012 Corporate Tax Masterclass .

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

Individual sessions

An update on the consolidation regime

Author(s):  Jenny CLARKE,  Geoffrey YIU

Materials from this session:

BTWG and Australia in the Asian century

Author(s):  Grant WARDELL-JOHNSON

Materials from this session:

Current taxation issues in M&A

Author(s):  Joshua CARDWELL,  Andrew SHARP

Materials from this session:

Tax risk and corporate governance: The ATO's growing interest in taxpayers' self risk management

Author(s):  Glenn WILLIAMS,  Emily MARSDEN

Materials from this session:

Part IVA

Author(s):  Cory HILLIER

Materials from this session:

Can we frank that dividend?

Author(s):  Wayne PLUMMER,  Michelle HOGG

Materials from this session:

Losses update

Author(s):  Kamlee COOREY,  Andrew MARTIN

Materials from this session:

Further details about this event:

 

Copyright Statement