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'?
Richard Shaddick FTI
Richard is a Director in the Melbourne office of Greenwoods & Freehills. He has specialise in international taxation for many years, especially (since 1990) in the Australian taxation of controlled foreign companies (CFCs). Apart from advising private sector clients in this area, Richard also serves on the Rulings
Panel of the Australian Taxation Office, and has consulted extensively with the Treasury Department on the
redesign of the CFC legislation. Current at 01 July 2010
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