Published on 23 Aug 03
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This seminar paper covers the following issues:
- CGT rollover relief especially Subdivision 126-B
- scrip for scrip and other CGT concessions (other than the demerger concessions)
- loss integrity measures including 'same share / same owner' rule, the unrealised loss provisions and the integrity measures aimed at loss cascading
- the preservation of tax attributes by the Group during the reorganisation
- the application of Part IVA in the context of such reorganisations.
David is a Tax Partner at KPMG. He has over 10 years experience in advising multinational groups and Australian listed companies on a range of domestic and international tax issues. Recently he has been heavily involved in advising a number of Australian corporate groups on the impact of the tax consolidations regime and the
implementation of corporate reorganisations in preparation for the entry into that regime as well as the acquisition and disposal of businesses within a tax consolidations context.
Current at 20 June 2003 Current at 19 November 2004
Current at 11 August 2009
Click here to expand/collapse more articles by Andrew HAMAD.