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Demergers and corporate reconstructions

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 19 March 2009 Click here to expand/collapse more articles by Gordon THRING.
 

This was presented at 10th National Tax Instensive Retreat - "Every Tax Old Is New Again".

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Individual sessions



Workshop: demergers

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

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