Each year the MAmp;A market throws up new and novel transactions and new twists to old problems. This presentation canvasses the most interesting merger and acquisition transactions of the past 12 months and the tax issues that arose. Transactions covered in this session include:
- a summary of recent corporate mergers, acquisitionsand divestments in the public arena over the last year
- novel funding techniques and their consequences
- other specific features of this MAmp;A activity that is of broader interest and application
- the associated rulings and advice provided by the ATO.