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Recent trends in demergers

Published on 05 Feb 2014 | Took place at Greenwoods & Freehills, Perth , WA

This event covered an overview of the income tax demerger concessions and anti-avoidance provisions. It also covered:

  • ATO’s views and trends as evidenced in class rulings
  • traps and pitfalls to look out for
  • other matters to consider
  • stamp duty implications of demergers.

Individual sessions

Recent trends in demergers

Author(s):  Jason BARNES,  Nick HEGGART

This presentation covers:

  • background
  • relief for the demerging group
  • relief for shareholders
  • anti-avoidance provisions – section 45B
  • demergers in practice:
    • traps and pitfalls to look out for
    • ATO’s views and trends
  • other matters to consider
  • stamp duty.
Materials from this session: