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