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Some Issues with Demerger Relief

Published on 01 Oct 02 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

A discussion of demergers relief with regard to Schedule 16 of the NBTS (consolidation, value shifting, demergers and other mergers) Bill 2002.

Author profile:

Gordon Thring CTA
Gordon is a Partner in the Corporate Tax practice of Deloitte. He has over 20 years experience in mining and energy, financial services and property sectors. He was extensively involved in the consultation arrangements regarding the introduction of Division 125 and the amendments to s45B to accommodate demerger relief. Current at 19 March 2009 Click here to expand/collapse more articles by Gordon THRING.
 
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