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Surgery with anaesthetics: mergers and acquisitions taxation

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Published on 01 Jun 15 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Prior to the late 1990s, there were no specific provisions giving relief from significant tax exposures that arose when implementing corporate restructures. Since that time, the introduction of scrip-for-scrip relief (1999), the tax consolidation regime (2002) and demerger relief (2002) have without doubt facilitated numerous corporate restructures and takeovers that could not otherwise have been implemented.

This article focuses on some of the more important problem areas and anomalies that exist in the application of the scrip-for-scrip, demerger and consolidation provisions in the context of takeovers and corporate restructures. In addition, reference is made to some issues associated with distributions that may relate to a takeover or restructure. The article primarily focuses on restructures involving corporate entities, and does not seek to address issues that can arise in relation to transactions involving trusts or trust structures.

Author profiles

Kenneth Spence CTA-Life
Photo of author, Ken SPENCE 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
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Edward Consett ATI
Photo of author, Edward Consett Edward Consett, ATI, is a Managing Director with Alvarez & Marsal Tax in Melbourne, Australia. Edward specialises in the planning and execution of core, core plus and value add infrastructure transactions and major projects, with a passion for the investments required to effect Australia’s energy transition. Edward has advised domestic and international funds on public and private market infrastructure M&A (planning, diligence, execution), - Current at 02 July 2026
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