Sept 11 (Reuters) - Smartgroup Corporation Ltd SIQ.AX :
* Entered an agreement to acquire assets of RACV Salary Solutions for $27 million plus $7 million retained in escrow
* Transaction costs attributable to advisory fees and stamp duties of $1.2 million will be incurred and expensed in CY 2017
* Acquires 100 pct of shares in ABM Pty Ltd (Aspire) for a consideration, of $5.6 million plus $0.1 million cash retained in escrow