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Demergers and corporate reconstructions

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Published on 29 Aug 02 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This seminar paper discusses demergers and corporate reconstructions, including: what the policy is behind demerger relief, CGT implications of shareholders and companies, definition of demergers dividend and requirements for exemption, tax accounting for demerger transactions, implications for multinational groups, interaction for multinational groups, interaction with the consolidation and general value shifting regimes.

Author profile

Gordon Thring CTA
Gordon is a Partner in the Corporate Tax practice of Deloitte. He has over 20 years experience in mining and energy, financial services and property sectors. He was extensively involved in the consultation arrangements regarding the introduction of Division 125 and the amendments to s45B to accommodate demerger relief. - Current at 12 January 2017
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This was presented at 10th National Tax Instensive Retreat - "Every Tax Old Is New Again" .

Get a 20% discount when you buy all the items from this event.

Individual sessions

The distinction between capital and income receipts

Author(s):  Rob O'CONNOR

Materials from this session:

Evaluating the new general value shifting regime

Author(s):  Dr Michael DIRKIS

Materials from this session:

Demergers and corporate reconstructions

Author(s):  Gordon THRING

Materials from this session:

Workshop: demergers

Author(s):  Tony BAXTER,  Mark FRIEZER,  Damien L LOCKIE,  Peter MURRAY

Materials from this session:

Tax issues on winding up

Author(s):  Andrew SINCLAIR

Materials from this session:

Foreign currency gains and losses

Author(s):  Tony FROST

Materials from this session:

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