22 February 2022
5:30 PM - 7:00 PM
1.50 CPD hours
Recent legislation, cases and ATO rulings are influencing tax outcomes of M&A transactions. This session will consider M&A issues and trends in the SME sector, including:
- New due diligence matters regarding fixed asset stimulus measures
- The capital / revenue distinction in light of the recent Clough case
- Some differences between a share deal and an asset deal
- The ATO’s views on the availability of certain roll-overs
- The deductibility of transaction costs.
Speakers
Julian Lian, KPMG
Angelica Caruso, KPMG