Published on 02 May 03
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar paper focusses on the income tax issues that arise from the restructuring of corporate groups. It examines some of the many CGT concessions available and also the impact of the consolidation regime.
- Behind the Barriers - Restructuring prior to consolidation
- Setting the Field - Re-organisation of consolidated groups
- Scratchings - Demerging entities from corporate groups
- When to wield the whip - When to act and consolidation
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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