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Demerging, Retiring & Rolling Over - getting it all together - Part I

Published on 01 Jul 03 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A discussion of demerging options for SMEs including a consideration of the potential benefits and exploring simple mechanisms for achieving better SME structures.

This is an edited version of a paper presented by Tony Baxter at the National Convention in on 28 March 2003. Click here to view the paper.

Author profile

Antony Baxter
Tony is a Partner in the Australian Research & Development Tax Concession practice of PricewaterhouseCoopers based in Melbourne. He is a chartered accountant with over 35 years experience in income tax. - Current at 05 November 2010
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