We define a 'commercial deal' as any significant business transaction that may affect the structure of your business. Some examples may include:
- financing and refinancing
- initial public offerings
- mergers and acquisitions
- restructures
- sale of business (partial or complete) or business assets
- sale of commercial property
- share buybacks
- takeovers.
Our commercial deals service can provide practical certainty on these events. The ideal time for engagement is after the transaction completes and prior to lodgment. That way, we can provide certainty on the tax treatment before you lodge.
Over the past 5 years, we've worked with large private businesses to secure $73.1 billion in commercial deal value. See our:
- statistics on participant's feedback
- Commercial deals case studies for examples of the program providing tax certainty.
Advantages of engaging with us
If you've recently completed a commercial deal, we can work with you to understand your circumstances and address any potential issues as soon as possible.
We can:
- help resolve tax technical issues relating to the deal
- work towards agreement on the tax position you intend to take
- help you meet your tax obligations and reduce the likelihood of a review.
If we reach agreement with you and you lodge in line with what we agreed, we won't conduct a review or audit for that commercial deal. This will increase certainty on how tax law applies to your circumstances.
You can email eerequest@ato.gov.au to request a pre-lodgment agreement about your commercial deal.
For more information on early engagement, watch our video tutorials on engaging early with the ATO.
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