Miscellaneous 2006

Tax issues for purchasers of businesses

Source: Western Australia

Published Date: 1 Dec 2006

 

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This paper covers tax issues for purchasers of businesses (both assets and share acquisitions), including:

  • ensuring a robust and commercial due diligence process
  • pre-acquisition structuring, including determination of acquisition vehicle, etc.
  • impact of consolidations (ie. allocation of purchase price through ACA pushdown)
  • access to tax losses and bad debt deductions post acquisition
  • negotiation of tax warranties and tax indemnities
  • planning for potential exit strategies.

Individual Session

Tax issues for purchasers of businesses

Author(s): Shane Cassey

Details

  • Published By: Shane Cassey
  • 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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