Mergers and Acquisitions always generate interesting tax issues.
This session will provide an overview of some key tax issues observed on recent deals and capital management transactions, with a particular emphasis on:
- • Demergers – the current state of play, and what does the “and nothing else” requirement mean for other areas of the tax law?
- • The ongoing interplay between tax consolidation and M&A;
- • Approaching the ATO for guidance in the cut and thrust of a deal;
- • Scrip-for-scrip emerging issues; and
- • Can that dividend be franked?