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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 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 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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