Published on 24 May 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
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.