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Mergers and acquisitions and consolidation paper

Member Price: $57.00
Non Member Price: $75.00

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 08 Sep 14 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • the principle of tax consolidation
  • share versus asset acquisitions
  • impact of valuations on tax consolidation outcomes
  • areas for focus in tax due diligence
  • managing risks of buying a subsidiary out of a consolidated group
  • tax losses
  • deductibility of transaction costs
  • resetting tax bases of assets.

Author profiles

Stephen Nisbet
Stephen is a Senior Manager in the Corporate Tax Division of KPMG, Adelaide. With over ten years' experience providing advice to a range of clients from emerging SMEs to listed companies, Stephen has a strong client focus and a keen interest in a variety of business sectors, ranging from financial services to forestry. - Current at 05 August 2015
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Rebecca Smith
Rebecca Smith is a Tax Manager in Bentleys SA tax practice. Rebecca has over 9 years experience providing income tax advice to clients predominantly in the Property, Retail and Financial services industries. Rebecca has broad experience advising clients on a range of tax issues including restructures, tax consolidation and capital structuring. Prior to joining Bentleys, Rebecca worked in the Financial Services Industry as a group tax specialist, after nearly 6 years working in KPMG’s corporate tax division in Adelaide. Rebecca is a member of Chartered Accountants Australia and New Zealand. - Current at 22 September 2020
Geoffrey Yiu ATI
Geoffrey Yiu, ATI, is a Partner at KPMG with over 18 years experience providing income tax advice to companies in the financial services sector. Geoffrey leads KPMG’s Banking and Finance tax practice and has recently returned to Sydney, after secondments to Melbourne and Adelaide. - Current at 02 November 2018
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This was presented at Companies & Corporates Full Day .

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Individual sessions

Division 40 capital allowance

Author(s):  Terry LEWIS

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Dividends and capital management

Author(s):  Sean VAN DER LINDEN

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Transfer pricing update

Author(s):  Michelle Fardone

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Tax effect accounting

Author(s):  Michael Johns

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Mergers and acquisitions and consolidation

Author(s):  Stephen Nisbet,  Rebecca Smith,  Geoffrey YIU

Materials from this session:

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