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SME M&A update paper


This paper covers:

  • look through earn-out rights
  • apportionment of sale proceeds
  • unit-for-unit exchanges and PCG 2016/16
  • the value (if any) attributable to tax losses.

Author profiles

Daniel Burt FTI
Daniel Burt, FTI, is a Senior Manager in the Tax Consulting team at Pitcher Partners, and has over 16 years of experience across corporate and international taxation issues. Daniel has advised on a number of significant M&A transactions, providing value-add, bespoke advice to his clients, on issues such as pre-sale restructuring, tax consolidation and company tax losses. Daniel’s experience also includes advising his clients in relation to the management and resolution of ATO risk reviews and audits, having previously worked at the ATO prior to joining Pitcher Partners. - Current at 31 October 2019
Stuart Dall ATI
Stuart Dall, ATI, is a Partner in the Tax Consulting team at Pitcher Partners, and has over 20 years of experience advising clients on Australian business taxation issues. Stuart’s clients include private and publicly listed organisations across a wide range of industry sectors, including financial services, property and infrastructure. Stuart has advised on a wide range of M&A transactions, group restructures and initial public offerings, where he has led the delivery of tax services in supporting clients with transaction structuring, funding, due diligence and implementation support. - Current at 31 October 2019
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This was presented at VIC 7th Annual Tax Forum .

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