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M&A: The public/private company dichotomy

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Published on 01 Nov 22 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Is there a dichotomy between public and private companies when it comes to how the relevant tax laws apply, and how those laws are administered, in the context of mergers and acquisitions and restructuring transactions? This is a common question many practitioners ask when advising in this space and it would seem that, just as in some families, there is a favourite child out of the two. This article seeks to unpack the key issues to be aware of when navigating this dichotomy between private and public companies, and highlights where private and public companies are treated differently, either by the legislation itself or administratively by the Commissioner of Taxation.

Author profiles

Clinton Harding CTA
Clint is a partner at Arnold Bloch Leibler and leads the Sydney taxation practice. Clint advises across most taxes, with particular expertise in corporate and international tax, the taxation of financial instruments and transactions, and the management of tax audits and disputes with the ATO. Clint is the author of numerous tax articles, a regular presenter and former Chair of The Tax Institute’s Large Business and International Committee .  In 2018, Clint won The Tax Institute’s Corporate Tax Adviser of the Year Award and was the recipient of the Tax Institute’s Community Champion Award in 2023. He is the former National Chair of the Law Council of Australia’s Taxation Committee and was a member of the National Tax Liaison Group for 6 years. - Current at 16 January 2026
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Danielle Ou ATI
Danielle is a lawyer at Arnold Bloch Leibler in the Sydney taxation practice. She has worked in tax across both the New Zealand and Australian markets for a wide range of domestic and multinational companies. Danielle’s particular experience includes international tax and advising on cross-border transactions, alongside advising on global transfer pricing models. - Current at 15 June 2022
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