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  Capital Gains Tax (CGT) M&A

M&A divestments in a capital constrained environment

Source: QLD

Published Date: 6 Sep 2012

 

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This paper covers:

  • Income tax:
    • divestments in a capital constrained environment
    • the form of divestment - asset sale versus share sale
    • current issues in corporate divestments
    • other important considerations on divestment
  • Stamp duty:
    • disposal of assets
    • disposal of entities
    • dealing with revenue offices
  • Goods and Services Tax (GST):
    • asset sales (sell side)
    • asset sales (buy side)
    • going concern transactions
    • share / Unit Sales (sell side)
    • share / Unit Sales (buy side)
    • the “financial acquisitions threshold” 
    • reduced input tax credits
    • GST Groups.
Author(s)

Individual Session

M&A divestments in a capital constrained environment

Author(s): David Linke , Matthew Stutsel
Materials from this session:

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Details

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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Capital Gains Tax (CGT) M&A 2012

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