Published on 13 Dec 05
by VICTORIAN DIVISION, THE TAX INSTITUTE
This presentation covers the following topics:
- evidence of the intended scope of the demerger relief
- the need for dividend relief (currently the subject of litigation)
- the 'demerger specific' aspect of s 45B
- the 'dividend substitution' aspect of s 45B for demergers
- examples of situations where s 45B will, or will not apply
- in a word...is your proposed demerger...'genuine'?
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