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  Capital Gains Tax (CGT) Consolidation M&A

Demystifying consolidation for SMEs

Source: South Australia

Published Date: 18 Apr 2013

 

This presentation shows how tax consolidation can work in a business restructing including:

  • establishing a business structure - use of company groups
  • when should I consolidate an existing group
  • eliminating 'management charges' and value shifting
  • demystifying ACA calculations
  • what consolidations doesn't cover

It also cover the key MAmp;A opportunities (and risks): 

  • purchasers' and vendors' perspectives
  • access to losses and franking credits
  • enhanced tax values of assets
  • aligning purchaser and vendor needs
  • avoiding book to tax differences
  • obtaining 'clean exits' from groups
  • company vs asset transactions.

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Author(s)

Individual Session

Demystifying consoldation for SMEs

Author(s): Terri Symonds , Sean Van Der Linden CTA , Julian Lian
Materials from this session:

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Capital Gains Tax (CGT) Consolidation M&A Income tax 2013

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