Published on 01 Oct 05
by "THE TAX SPECIALIST" JOURNAL ARTICLE
Both listed companies and SME groups can use demerger relief. There appears to be some distinctions made by the ATO when giving rulings on Section 45B and demerger for SMEs.
Dr Gerard Bean CTA
Gerry is a partner of DLA Phillips Fox and has over 20 years experience in tax. Gerry is head of DLA Phillips Fox's TransTasman Tax Practice and chairs the Law Institute of Victoria’s Tax and Revenue Committee. He has written widely in tax and is a co-author of Trusts: Text and Materials 2007 (CUP). Current at 08 July 2007
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