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New tax planning opportunities for small medium enterprises - demergers paper

Published on 26 May 06 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • demerger mechanics
  • PS LA 2005/21 - Application of Section 45B
  • application to private companies
  • class rulings.

Author profile:

Kel Fitzalan CTA
Kel is a Private Clients Partner with PricewaterhouseCoopers. He has 26 years experience advising clients in a wide range of industries, including the agriculture, financial services and property industries. Kel’s experience includes advising clients on implementing and executing trade sales, capital raising, restructuring, repatriation of profit strategies, demergers, mergers and acquisitions. Current at 03 June 2014 Click here to expand/collapse more articles by Kelvin FITZALAN.
 

This was presented at NSW State Convention: Getting it right...and keeping it right.

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