Share on LinkedInShare on LinkedIn

ARTICLE · 10 SEPTEMBER 2026

Mergers And Acquisitions - Navigating Tax Uncertainty

Herbert Smith Freehills Kramer LLP
Herbert Smith Freehills Kramer LLP
Contributor
Herbert Smith Freehills Kramer LLP

Herbert Smith Freehills Kramer LLP

We have one of the largest Southeast Asia international law practices, working across the region...

View firm profile
Explore more from Herbert Smith Freehills Kramer LLP

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.

AustraliaTax

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.

To view the full article please click here.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

See more popular content from