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  2023

Due Diligence done, tax structuring done, what next?

Source: QLD

Published Date: 24 May 2023

 

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This session covers:

  • Locked box versus completion accounts
  • Adjustments required at completion
  • Reviewing share sale agreements – what do they mean from a tax perspective?
  • Impact of COVID relief on transactions?
  • Reviewing standard provisions in SSA’s relating to completion accounts
  • Setting criteria for working capital adjustments (before/after completion, common pitfalls, common areas for conflict)
  • Earn-outs (tax and commercial issues)
  • Negotiating tax warranties in SSAs
  • Documenting roll-overs; and
  • Responsibilities and control over unlodged returns.

Individual Session

Author(s): Chris Dunne CTA , Sally Pace
Materials from this session:

Author(s)

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