Information sheet 5
Guidance for entities that are subject to a change of control or have ceased to exist and the impact on reporting under the Payment Times Reporting Scheme.
About Information sheet 5: Acquisitions, divestments and winding up
Changes in control of an entity can impact the reporting obligations of both the acquired entity and its acquirer. New obligations can also arise where entities are acquired by a corporate group and therefore, need to apply a different income threshold.
Information sheet 5: Acquisitions, divestments and winding up provides general guidance and practical examples of how acquisitions and divestments can affect reporting obligations.