This presentation 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