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Tax relief for demergers

Published on 12 Sep 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses tax relief for demergers, including: what the policy behind demerger relief is, CGT implications for shareholders and companies, definition of demerger dividend and requirements for exemption, tax accounting for demerger transactions, implications for multinational groups, interaction with the consolidation and general value shifting regimes.

Author profile:

Gordon Thring CTA
Gordon is a Partner in the Corporate Tax practice of Deloitte. He has over 20 years experience in mining and energy, financial services and property sectors. He was extensively involved in the consultation arrangements regarding the introduction of Division 125 and the amendments to s45B to accommodate demerger relief. Current at 19 March 2009 Click here to expand/collapse more articles by Gordon THRING.
 

This was presented at 41ST VICTORIAN STATE CONVENTION - "IT'S NOT ALL BLACK & WHITE".

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