Published on 01 Aug 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.
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 08 July 2007
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