Corporate reconstruction involving merger and demerger paper

Member Price: $57.00

Non Member Price: $75.00

Publication date: 24 May 07

Source: NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

Abstract:

This paper is a consideration of the applicable tax rules in relation to corporate mergers and demergers particularly where you end up with a dramatically different structure including:

  • an 'up to the minute' review of the demerger and scrip-for-scrip rollover conditions
  • a discussion of interesting issues arising from transactions which involve a combination of merger, demerger and capital management aspects
  • a review of some of the recent corporate restructuring transactions.

Author profile:

Author Photo - Wayne Plummer ATI
Wayne Plummer ATI
Wayne is a Tax Partner at PwC with over 28 years of corporate tax experience. He advises a range of multinational companies in relation to their Australian tax affairs. Wayne specialises in the tax consolidation rules, capital management and M&A. He is a regular tax presenter and contributor to ATO and Treasury consultation forums.
Current at 11 February 2014
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This was presented at Manoeuvring the Maze: Tax Forum.

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