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Workshop: demergers

Published on 29 Aug 02 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This seminar paper presents a workshop on what is an acceptable demerger in terms of the tests laid out in the proposed legislation. In particular, they will consider issues around proportionality, the ownership/active business requirements, the likely position of non-resident shareholders, and relief from CGT 'J' events.

Author profiles:

Mark FRIEZER
Mark specialises in tax law with Clayton Utz. Working with mergers and acquisition specialists, he provides advice on tax structuring for business combinations. In this context, Mark advises on issues such as scrip for scrip relief, demergers, and the new tax consolidation rules. He has a detailed knowledge of the taxation of financial instruments and transactions, corporate tax, trust taxation, capital gains tax, treaties and consideration of reform of business tax issues.
Current at 11 April 2007 Current at 09 March 2009 Click here to expand/collapse more articles by Mark FRIEZER.
 
Tony BAXTER
Tony is a Partner in the Australian Research & Development Tax Concession practice of PricewaterhouseCoopers based in Melbourne. He is a chartered accountant with over 35 years experience in income tax.
Current at 8 July 2007 Current at 23 October 2007 Click here to expand/collapse more articles by Tony BAXTER.

Damien L LOCKIE
Current at 26 May 2009 Click here to expand/collapse more articles by Damien L LOCKIE.

Author Photo - Peter MURRAY
Peter MURRAY
Peter is a Senior Tax Partner at KPMG. Peter specialises in advising clients on a broad range of corporate tax issues and has experience in domestic and international tax matters including advising on mergers and acquisitions, business tax reform, capital structures, and restructuring international corporate groups. Peter has national responsibility for tax consolidation for KPMG. Peter has had extensive experience in tax consolidation and participated in a number of Treasury and Australian Taxation Office consultative groups.
Current at 9 February 2009 Current at 14 May 2009 Click here to expand/collapse more articles by Peter MURRAY.

 

This was presented at 10th National Tax Instensive Retreat - "Every Tax Old Is New Again" .

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Individual sessions



Workshop: demergers

Author(s):  Tony BAXTER,  Mark FRIEZER,  Damien L LOCKIE,  Peter MURRAY

Materials from this session:



Further details about this event:

 

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