Tax Records
Hosted by Partner and Head of Tax Frank Hinoporos, our Tax team discusses the latest hot topics in tax, including a two-part series demystifying the M&A process, and the latest on the Guardian section 100A case.
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Tax issues in M&A transactions: part 2
In the second of a two-part series exploring tax issues to consider during an M&A transaction, Frank Hinoporos and Michael Parker discuss purchase price structure, the allocation of purchase price consideration and some issues arising post-completion of a deal.
Tax issues in M&A transactions: part 1
In the first of a two-part series further exploring M&A and related tax issues, Frank Hinoporos and Michael Parker consider the key things clients need to ‘get their house in order’ from a tax perspective before embarking on an M&A deal. This includes managing tax issues before entering into a ‘terms sheet’, the pre sale restructuring risks that need to be managed, and practical strategies to address the historic tax exposures or risks identified during the due diligence process.
Update on section 100A and Guardian AIT decision
Frank Hinoporos and Todd Bromwich update listeners on the most recent developments in relation to section 100A of the Income Tax Assessment Act 1936, and the Full Federal Court’s decision in Guardian AIT.
Demystifying the M&A process: part 2
In the second of a two-part series ‘Demystifying the M&A process’, Frank Hinoporos and James Bull discuss the process of drafting and negotiating a sale agreement through to the deal’s completion, covering purchase price adjustments, earn outs, warranties and indemnities.
Demystifying the M&A process: part 1
In the first of a two-part series ‘Demystifying the M&A process’, Frank Hinoporos and James Bull examine the early stages of an M&A process, from pre-sale preparation to due diligence and the term sheet.
