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Merger & Acquisition experiences in a tax consolidations environment - a purchaser's perspective seminar 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 28 Jul 04 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper 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.

This paper was also presented by Peter Poulos at the Consolidation: M&A Experiences seminar held in Melbourne on 22 July 2004.

Author profile

Grant Wardell-Johnson CTA
Photo of author, Grant WARDELL-JOHNSON Grant is the Lead Tax Partner of the Economics and Tax Centre at KPMG. Grant has a background in providing tax advice relating to international and domestic tax structuring, international cross-border acquisitions and initial public offerings. Grant now leads the thought leadership on tax policy and consultation on new law, including KPMG’s response to base erosion and profit shifting (BEPS) and the OECD Action Plan. He is Co-Chair of the National Tax Liaison Group, an Adviser to the Board of Taxation, a member of the KPMG Global BEPS Steering Group and the KPMG Responsible Tax Group. He is KPMG Global Partner Champion for Geopolitics & Tax. He is an Adjunct Professor in Taxation and Business Law at the UNSW and an Honorary Fellow of the University of Western Australia. - Current at 25 February 2021
Click here to expand/collapse more articles by Grant WARDELL-JOHNSON.

 

This was presented at Consolidation: M&A Experiences .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Consolidation: M&A Experiences - a purchaser's perspective

Author(s):  Grant WARDELL-JOHNSON

Materials from this session:

Consolidation: M&A Experiences - Vendor's Perspective

Author(s):  Andrew WOOLLARD

Materials from this session:

Contractual issues for buyers and sellers of companies

Author(s):  Grant CATHRO

Materials from this session:

Further details about this event:

 

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