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.
Current at 01 June 2011
Click here to expand/collapse more articles by Nick GANGEMI.