• Home  
  •   Corporate reconstruction involving merger and demerger paper

Corporate reconstruction involving merger and demerger paper

Member Price: $55.00

Non Member Price: $71.01

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 an Australian Corporate Tax Partner at PricewaterhouseCoopers with over 25 years of corporate tax experience. He advises a range of multinational companies in relation to their Australian tax affairs, including cross-border planning and specialises in international tax, capital management, corporate mergers and acquisitions. Wayne joined Price Waterhouse in 1986 and became a Partner in 1999.
Current at 30 October 2012
Click here to expand/collapse more articles by Wayne PLUMMER.
 

 

This was presented at Manoeuvring the Maze: Tax Forum.

Purchase all materials from this event

Get a 20% discount when you buy all the items from this event. To purchase individual items from this event, please see below.

Purchase individual materials from this event:

Division 7A update
Author(s):  Gil LEVY

Material from this session:


Consolidations - some tips and traps
Author(s):  Geoff LEHMANN

Material from this session:


Structuring professional practices
Author(s):  Yvette PIETSCH

Material from this session:


Exiting a consolidated group
Author(s):  Justin CHERRINGTON

Material from this session:


Privilege update: recent developments and current practice
Author(s):  Hugh PAYNTER

Material from this session:


New Division 152 concessions
Author(s):  Spyros KOTSOPOULOS

Material from this session:


IFRS - have you not dealt with it?
Author(s):  Debbie HANKEY,  Tracey RENS

Material from this session:


Handling a tax dispute - drafting the objection and negotiating a solution
Author(s):  Robert RICHARDS

Material from this session:


Update on Section 8-1
Author(s):  Mark FRIEZER

Material from this session:


Corporate reconstruction involving merger and demerger
Author(s):  Wayne PLUMMER

Material from this session:


Effective implementation of a tax plan
Author(s):  AH (Tony) SLATER

Material from this session:


GST update: GST current issues
Author(s):  John DAVISON

Material from this session:


Tax consequences of employee share plans
Author(s):  Anthony WATSON

Material from this session:


TOFA for the everyday
Author(s):  Rodney FISHER

Material from this session:


Trust distributions update
Author(s):  Andrew NOOLAN

Material from this session:


Private equity
Author(s):  Joshua CARDWELL,  Melanie EARL,  Deepti SATHE

Material from this session:


CGT for non-residents
Author(s):  Vanessa PRIEST

Material from this session:


Succession planning
Author(s):  Jo-anne HOTSTON

Material from this session:


Taxation implications of capital management
Author(s):  Gary HOWARD

Material from this session:


Case studies - forex
Author(s):  Tim KYLE

Material from this session:


Structuring for Outbound Investments
Author(s):  Les SZEKELY

Material from this session:


Recent Developments in International Tax
Author(s):  Lee BURNS

Material from this session:


New CGT Rules for Non-Residents and Temporary Residents
Author(s):  John FAUVET

Material from this session:


The Operation of the GST Anti-Avoidance Provisions Following the Decision in VCE
Author(s):  Mark L ROBERTSON

Material from this session:


Superannuation Update – Current Issues in the Contributions Phase
Author(s):  Hugh TAYLOR

Material from this session:


Litigating with the ATO – What You Need to Know
Author(s):  David RUSSELL

Material from this session:


Applying for and Obtaining a Private Binding Ruling – Key Tips
Author(s):  Frank O'LOUGHLIN

Material from this session:


Superannuation Update – Current Issues in the Pensions Phase
Author(s):  Graeme COLLEY

Material from this session:


Do You Have the Appropriate and Right Documents?
Author(s):  Sue WILLIAMSON,  Rebecca SAINT

Material from this session:


Changes to Bankruptcy Rules
Author(s):  Anastasia TSEKOUROS

Material from this session:


Superannuation Developments for Corporates
Author(s):  Robert DEUTSCH

Material from this session:


Applications to the AAT for review of an objection decision
Author(s):  David J WILLIAMS

Material from this session:


Contractor vs Employee - What are the Hidden Issues?
Author(s):  Denis BARLIN

Material from this session:


Withholding Tax and the Consequences of Failure to Withhold
Author(s):  Peter B STINSON

Material from this session:


Self assessment post ROSA
Author(s):  Peter WHITE,  Michael WALPOLE

Material from this session:


Remuneration plans
Author(s):  Gary FITTON

Material from this session:


Tax aspects of exploiting IP
Author(s):  Paul WELCH

Material from this session:


Tax audits
Author(s):  Robyn SCHOFIELD

Material from this session:


TOFA for corporates - practical aspects and action plan
Author(s):  Chris KINSELLA,  Gavin MARJORAM

Material from this session:


Further details about this event:

Copyright Statement

 

Print Email
SHARE THIS
Keywords Eg. TD 2005/D52
More search options... Journals: Date range: