Partner Jay Prasad delivered a paper on 'Mergers & Acquisitions: Navigating Tax Uncertainty' at the Tax Institute's Tax Summit held at the International Convention Centre in Sydney on 3 September 2026.
The paper examines key Australian tax issues bearing on the current Australian M&A market including the proposed reforms to Australia's foreign resident capital gains tax regime, the tax treatment of contingent consideration and earnout arrangements, and the use of capital gains tax roll-overs in recent M&A transactions. The paper also considers key tax trends across public M&A transactions in FY26, including on ATO engagement and the use of pre-sale special dividends.
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