Capital Gains Tax (CGT) Consolidation Deductions

How to treat costs associated with buy-sell transactions and corporate restructures

Source: New South Wales

Published Date: 22 May 2014

 

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This paper covers:

  • summary of income tax treatment of transaction costs
  • summary of GST treatment
  • costs incurred after target co joins consolidated group
  • multi-service and multi-purpose fees
  • all costs charged to an arranger
  • unsuccessful acquisition
  • sell side – costs incurred by vendor 
  • sell side – costs incurred by target
  • unsuccessful sale.

Individual Session

How to treat costs associated with buy-sell transactions and corporate restructures

Author(s): Mark Edmonds , Craig Duncan

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Capital Gains Tax (CGT) Consolidation Deductions GST M&A Corporate tax Income tax 2014

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