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CGT and Demerger Relief for Corporate Reconstructions Case Studies

Published on 17 Oct 03 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This important new law can assist practitioners access the CGT small business concessions for their clients in situations where they might not currently be eligible. How this legislation works is a must for SME advisers and not just large corporate groups. A simple restructure using demerger relief could make a big difference!

These case studies cover:
- rationale for demerger relief
- types of demergers allowed
- who can demerge
- implications for private groups
- CGT corporate and shareholder relief
- demerger dividend exemption
- anti-avoidance and section 45B
- obtaining rulings
- can Part IVA apply if demerger relief used to gain access to Div 152?

Author profile:

Peter POULOS
Peter is a corporate tax partner at KPMG and the leader of the firm's Mergers and Acquisitions tax group. Peter specialises in advising on acquisitions, divestments, capital raisings, privations and corporate restructures. He has been involved in numerous CGT reforms and has consulted with Federal Treasury and the ATO on the development of demerger tax relief for the last three years.
Current at 1 July 2004
Click here to expand/collapse more articles by Peter POULOS.
 

This was presented at SA Tax Intensive Seminar.

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Individual sessions

CGT and Demerger Relief for Corporate Reconstructions

Author(s):  Peter POULOS

Materials from this session:

Contentious Deductions

Author(s):  Michael BUTLER

Materials from this session:

Value Shifting

Author(s):  John TUCKER

Materials from this session:

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