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Demergers and deconsolidations paper

Published on 07 Jul 05 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • when does an entity de-consolidate?
  • cost base calculations on de-consolidations
  • CGT event L5
  • tax sharing agreements
  • the demerger roll-over provisions
  • demerging a consolidated entity.

Author profile

Nicholas Gangemi CTA
Nick is a Barrister on Second Floor Selborne Chambers. He works in tax and commercial litigation, tax disputes and the provision of tax and legal advice. Nick’s areas of expertise include corporate tax, international tax, high net worth individuals, trust law, and mergers and acquisitions. - Current at 22 March 2017
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This was presented at 34TH QUEENSLAND STATE CONVENTION: CHARTING THE COURSE .

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Individual sessions









The role of the High Court in tax cases: a review of recent cases

Author(s):  John W DE WIJN

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