This paper examines the stamp duty issues that arise for a bidder in taking private (by takeover or scheme of arrangement) a listed landholder: It covers:
- structuring of bidder entity for future investment flexibility
- capitalisation of bidder entity (pre-bid and post-bid)
- determining landholder duty implications of the acquisition
- marketable securities duty implications of the acquisition
- exemptions for certain schemes of arrangement
- compliance issues, including valuation questions
- post-takeover restructures.