Capital Gains Tax (CGT) Consolidation Deductions

How to treat costs associated with buy-sell transactions and corporate restructures

Source: New South Wales

Published Date: 22 May 2014

 

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This paper covers:

  • summary of income tax treatment of transaction costs
  • summary of GST treatment
  • costs incurred after target co joins consolidated group
  • multi-service and multi-purpose fees
  • all costs charged to an arranger
  • unsuccessful acquisition
  • sell side – costs incurred by vendor 
  • sell side – costs incurred by target
  • unsuccessful sale.

Individual Session

How to treat costs associated with buy-sell transactions and corporate restructures

Author(s): Mark Edmonds , Craig Duncan

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) Consolidation Deductions M&A Corporate tax Income tax 2014

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