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  Miscellaneous 2009

M&A and consolidation: New restructure rules

Source: National

Published Date: 1 May 2009

 

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This paper covers:

  • background - what was at stake and what was the concern?
  • what the recent amendments seek to achieve
  • the start date for the amendments
  • the threshold test - "restructure"
  • the impact of the amendments on cost base
  • the replacement entity's choice to deny roll-over relief
  • the "stick" option for the target's assets
  • a worked example of the cost base outcomes in a tax consolidation context
  • scrip-for-scrip acquisitions - the new tax landscape
  • a restructure which meets the requirements of Subdivision 124-G
  • a restructure using CGT rollover under Subdivision 124-M involving a non-widely held target and acquiring company
  • a restructure using CGT rollover under Subdivision 124-M involving a widely held target or acquiring company
  • non-restructure using CGT rollover under Subdivision 124-M.
Author(s)

Individual Session

M&A and consolidation: New restructure rules

Author(s): Richard Hendriks CTA , Chris Gibbs CTA
Materials from this session:

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Details

  • Published By: Richard Hendriks CTA
  • Published On:1 May 2009
  • Took place at:Sheraton on the Park, Sydney

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Miscellaneous 2009

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