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  Capital Gains Tax (CGT) GST 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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Capital Gains Tax (CGT) GST M&A 2012

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