This paper covers:
Vendor issues:
- share versus assets transaction
- pre-transaction structuring options
- transaction execution issues including:
- earnout arrangements
- exiting a consolidated group
- access to small business CGT concessions and discounts
- being prepared for a tax audit
Purchaser issues:
- pre-transaction considerations, such as:
- ensuring a robust due diligence process
- consideration of holding structures
- transaction execution issues including:
- negotiation of tax warranties and indemnities
- warranties and indemnities insurance
- implementation of tax sharing agreements and tax funding agreements
- treatment of transaction costs
- post-transaction considerations:
- repatriation of profits to shareholders
- future exit and succession planning.