Merger & Acquisition experiences in a tax consolidations environment - a purchaser's perspective presentation

Published on 28 Jul 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation focuses on identifying and examining some of the practical issues raised by the introduction of the tax consolidations regime which a purchaser should examine when assessing M&A opportunities in the tax consolidations environment. In brief, this paper focuses on the following main areas:
- purchase of assets versus purchase of shares
- structuring issues to be considered by purchasers
- the due diligence process in the tax consolidations environment
- major issues that purchasers should assess carefully.

Author profile

Grant Wardell-Johnson

Grant Wardell-Johnson has been involved in international taxation for more than three decades, most recently as KPMG Global Tax Policy Leader based in the United Kingdom from 2021 to 2025. Prior to that he was the Australian Tax Policy Leader for a decade including Co-Chair of the National Tax Liaison Group from 2015 to 2021. He has been leading tax partner for many Australian corporates and M&A transactions. - Current at 24 March 2026

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