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Mergers and acquisitions: vendor issues presentation

Member Price: Free
Non Member Price: $15.00

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Published on 01 Dec 06 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers tax issues for vendors on the disposal of all or part of their business (both asset and share sales), including:

  • impact of asset versus share sales
  • access to various CGT discounts and concessions
  • consolidations implications (ie. exit ACA calculations, etc.)
  • impact of tax warranties and tax indemnities, including their potential interaction with Tax Sharing Agreements
  • pre-disposal planning.

Author profile

Georgina STOW
Georgina is a member of the national Revenue Law Team and Corporate Group (M&A) at Freehills. Georgina advises on all types of taxation and corporate issues. Prior to joining Freehills, Georgina worked in the tax consulting practice of a Big 4 accounting firm in Sydney. Her role involved providing structuring and pre-consolidation planning advice to clients in the insurance and asset management industry. Georgina completed a Bachelor of Laws at the University of Western Australia in 1997 and a Masters of Taxation at the University of New South Wales in 2001. Georgina is admitted as a Barrister and Solicitor of the Supreme Court of Western Australia. She joined Freehills in January 2004.
Current at 26 October 2006

 

This was presented at Mergers and Acquisitions: The New Environment .

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Individual sessions

Tax issues for purchasers of businesses

Author(s):  Shane CASSEY

Materials from this session:

Mergers and acquisitions: vendor tax issues

Author(s):  Georgina STOW

Materials from this session:

Further details about this event:

 

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