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Demergers and deconsolidations presentation

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Non Member Price: $15.00

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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.

Author profile

Nicholas Gangemi CTA
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
Click here to expand/collapse more articles by Nick GANGEMI.

 

This was presented at 34TH QUEENSLAND STATE CONVENTION: CHARTING THE COURSE .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Some trust oddities

Author(s):  Ken SCHURGOTT

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Demergers and deconsolidations

Author(s):  Nick GANGEMI

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Tax risk management in 2005

Author(s):  Stephen HEALEY,  Andrew MILLS

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GST risk

Author(s):  Damian WELSHE

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Recent developments in the GST treatment of property

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Tax Effect Accounting/IFRS

Author(s):  Robert MARXEN

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International Tax Reform

Author(s):  Paul BANISTER,  Peter GODBER

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Superannuation update

Author(s):  Ian BURGESS

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Consolidation emerging issues

Author(s):  Geoff LEHMANN

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The role of the High Court in tax cases: a review of recent cases

Author(s):  John W DE WIJN

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SME loans - navigating the channels

Author(s):  Mark WEST

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