Published Date: 1 Aug 2024
Tax certainty plays a key role in mergers and acquisitions, and restructuring activities in Australia. In the authors’ view, tax uncertainty can disproportionately influence commercial decisions, potentially jeopardising economically viable transactions. In this article, the authors test the pervasiveness of tax uncertainty, both in recent legal and administrative developments, and in areas of the law that have not recently changed, and consider the role of the ATO in managing or contributing to tax uncertainty (as the case may be).
More by Cameron Blackwood
PepsiCo falls flat for the ATO - Journal 20 Sep 2024
Undertaking M&A and restructures in an uncertain tax reform landscape - Paper 22 May 2024
Retaining and rewarding employees post pandemic - Audio 18 Oct 2021
Retaining and rewarding employees post pandemic - Video 18 Oct 2021
Retaining and rewarding employees post pandemic - Paper 18 Oct 2021
Retaining and rewarding employees post pandemic - Presentation 18 Oct 2021
Topical issues and developments in M&A - Audio 21 Jan 2021
Topical issues and developments in M&A - Presentation 11 Nov 2020
Topical issues and developments in M&A - Video 11 Nov 2020
More by Michael Carroll
PepsiCo falls flat for the ATO - Journal 20 Sep 2024
Undertaking M&A and restructures in an uncertain tax reform landscape - Paper 22 May 2024
Current issues in M&A demergers - Paper 22 Aug 2019
Current issues in M&A/demergers - Paper 23 May 2019
Current issues in MA/demergers - Presentation 23 May 2019
Sorry, this is subscriber only content.
To gain access to this material and much more - Subscribe Now.
(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).
Already a Subscriber? Login now
Already a Subscriber? Login now
Details
The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
The Tax Institute
(ABN 45 008 392 372 (PRV14016))
("TTI")
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
All materials provided on this site are protected by copyright and are owned by or licensed to TTI.
Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.
Tags