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In the Budget 2010–11 the Government announced it will amend the CGT demerger provisions so that demerger groups which currently include corporations sole or a complying super entity can benefit from the CGT demerger roll-over. This will be done by allowing another entity to be the head entity of such demerger groups, with effect from 7.30pm (AEST) on 11 May 2010.

Pending passage of the amending legislation, the ATO has advised the administrative treatment that it will apply to returns involving demerger relief in these cirucumstances.


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