Miscellaneous 2006

Mergers and acquisitions: vendor tax issues

Source: Western Australia

Published Date: 1 Dec 2006

 

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This paper covers tax issues for vendors on the disposal of all or part of their business (both asset and share sales), including:

  • impact of asset versus share sales
  • access to various CGT discounts and concessions
  • consolidations implications (ie. exit ACA calculations, etc.)
  • impact of tax warranties and tax indemnities, including their potential interaction with Tax Sharing Agreements
  • pre-disposal planning.
Author(s)

Individual Session

Mergers and acquisitions: vendor tax issues

Author(s): Georgina Stow

Details

  • Published By: Georgina Stow
  • Published On:1 Dec 2006
  • Took place at:City West Function Centre, West Perth

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2006

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