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Section 45B and demergers presentation

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'?

Author profile:

Richard SHADDICK
Current at 12 October 2010 Click here to expand/collapse more articles by Richard SHADDICK.
 

 

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Section 45B and demergers

Author(s):  Richard SHADDICK

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