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GST in M&A: Have you breached the Financial Acquisitions Threshold?
Insight GST in M&A: Have you breached the Financial Acquisitions Threshold?
When it comes to M&A transactions, businesses can often be eligible for GST refunds – but how do you determine if this is the case, and how much is recoverable? In our latest Tax in M&A series, we look at a threshold test that can be applied to transactions whereby businesses only make limited financial supplies. But there is a limit to how much GST can be claimed back when the Financial Acquisitions Threshold (‘FAT’) has been exceeded.
Daniel Kave
Avinesh Naidu
Tim Hands
| 5 min read | 23 May 2022
Tax in M&A: M&A transactions and employer obligations – the perfect storm
Insight Tax in M&A: M&A transactions and employer obligations – the perfect storm
There have been pressure systems gathering momentum along two fronts. Whilst they have largely gone unnoticed by many in the industry, collisions between the two have occurred and left some casualties in the M&A space. Previously, it was regarded by many deal-makers that employer obligations were quite low in risk. However, multiple enforcement agencies are focusing on unpaid employee entitlements and contract hire labour. The uptick in compliance activity has coincided with growth in the M&A space, leading many to believe there are huge levels of unquantified risk in the market – often not covered by warranty and indemnity insurance.
Thomas Isbell
Daniel Kave
Avinesh Naidu
Tim Hands
| 6 min read | 12 Apr 2022
Tax in M&A: Common stamp duty lookouts for M&A transactions
Insight Tax in M&A: Common stamp duty lookouts for M&A transactions
The choice between a share sale and an asset sale involves many different considerations – including commercial, legal and tax. It is important to remember that stamp duty obligations can also be quite different depending on what type of transaction is chosen. Here we explore some of the instances when stamp duty can impact tax obligations and add to the cost of M&A significantly.
Daniel Kave
Avinesh Naidu
Tim Hands
| 3 min read | 07 Apr 2022
Tax in M&A: Share purchase agreements and what to consider when in negotiations
Insight Tax in M&A: Share purchase agreements and what to consider when in negotiations
M&A activity has had a significant uptick during the pandemic, with cashed-up buyers capitalising on opportunities for strategic investments. With any investment, it is important to properly assess the level of tax risk that a target investment entity presents.
Avinesh Naidu
Daniel Kave
Tim Hands
| 5 min read | 16 Mar 2022
Tax in M&A: How clear is your exit?
Insight Tax in M&A: How clear is your exit?
When it comes to M&A transactions, obtaining a truly clear exit is often a lot harder than it seems.
Daniel Kave
Tim Hands
Avinesh Naidu
| 4 min read | 01 Mar 2022
VIC Government releases new business stimulus package from March 1
Client Alert VIC Government releases new business stimulus package from March 1
A range of VIC State Government stimulus packages have been announced to boost the economy starting from March 1.
Nick Mellos
Daniel Kave
| 2 min read | 25 Feb 2022
Tax in M&A: A move from shares sales to asset sales
Insight Tax in M&A: A move from shares sales to asset sales
When COVID-19 hit Australian shores, and businesses across all industries started to feel its impact, state and federal governments began to release a wide range policy updates and initiatives.
Avinesh Naidu
Daniel Kave
Tim Hands
| 4 min read | 16 Feb 2022
Tax in M&A: Tax Warranty and Indemnity
Insight Tax in M&A: Tax Warranty and Indemnity
In an M&A transaction, Tax Warranty and Indemnity (W&I) insurance policy is a key risk management tool you should consider to safeguard your transactions.
Avinesh Naidu
Daniel Kave
Tim Hands
| 4 min read | 09 Dec 2021
Tax in M&A: Earnout arrangements
Insight Tax in M&A: Earnout arrangements
While this deal mechanism has been used in transactions for some time, we are likely to see an increase of earnouts used in future M&A negotiations given the uncertain and unpredictable economic climate ahead.
Avinesh Naidu
Daniel Kave
Tim Hands
| 3 min read | 10 Nov 2021
Tax in M&A: Acquiring a business with tax losses
Insight Tax in M&A: Acquiring a business with tax losses
No one M&A transaction is the same. Each brings about their own unique set of considerations and conditions.
Avinesh Naidu
Daniel Kave
Tim Hands
| 5 min read | 12 Oct 2021