Published on 21 Jun 02
by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses reorganisations and disposals, including, demerger initiatives, disposals of equity interests and/or assets from outside a consolidation group, exit implications in a consolidated group, stamp duty relief on corporate reconstructions, disposals of equity interests and/or assets from within a consolidated group.
Frank O’Loughlin, CTA, has been a practising barrister and member of the Victorian Bar since 2003 practising principally in taxation and commercial law and is also a part time Senior Member of the Commonwealth Administrative Appeals Tribunal. Before joining the Bar Frank practised as a solicitor with Corrs Chambers Westgarth, becoming a partner in 1994 and later a National Practice Group Leader and a Board Member. His practice was principally in the taxation and corporate and commercial law fields. Before Corrs Frank worked for 12 years with the Australian Taxation Office in the technical (assessingand compliance) and management/ administration branches finishing as a Director in the Melbourne Office of the ATO.
- Current at
05 October 2012