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M&A acquisitions: Dealing with economic risk and uncertainty presentation
Published on 06 Sep 12 by QUEENSLAND DIVISION, THE TAX INSTITUTE
This presentation on M&A acquisition covers:
- asset or entity?
- choice of investment structure: UJV, corporate structure, MIT, stapled
- consolidation considerations, including MEC group issues, entry rules and the new legislative provisions
- emerging aspects of MIT structures
- scrip-for-scrip provisions.
Author profiles
Kenneth Spence CTA-Life
Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute.
- Current at
23 August 2016
Andrew Mills CTA-Life
Andrew Mills, CTA-Life, is Chair of the Financial Reporting Council Australia, Acting Chair of the Board of Tax, Principal Fellow at Melbourne University Law School and a member of the ANU’s Tax and Transfer Policy Institute Advisory Board and the Executive Committee of IFA Australia Branch among other roles. Previously, Andrew was the Second Commissioner, Law Design & Practice, at the Australian Taxation Office from 2013–2019.
Andrew has over 40 years’ experience in taxation, including periods in the ATO, commerce and the tax profession. Andrew was a Director (Partner) at Greenwoods & Freehills for more than 20 years and managing director of the firm from 2006 to 2011. Andrew was President of The Tax Institute in 2006–2007 and is a former Governor of the Taxation Research Foundation. Andrew holds qualifications in Business and Law and is a Chartered Taxation Adviser (Life), a Fellow of CPA Australia, a Graduate member of the Australian Institute of Company Directors and a Fellow of the Governance Institute of Australia.
- Current at
06 January 2026
This was presented at 2012 Queensland Corporate Tax Retreat .
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Individual sessions
Part IVA: Shifting the goal posts - Will you have to take the highest taxed alternative?
Author(s): William (Bill) D THOMPSONMaterials from this session:
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M&A acquisitions: Dealing with economic risk and uncertainty
Author(s): Ken SPENCE, Andrew MILLSMaterials from this session:
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M&A divestments in a capital constrained environment
Author(s): David LINKE, Matthew STUTSELMaterials from this session:
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M&A: Financing
Author(s): Ernest Chang, Hayden SCOTTMaterials from this session:
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