Published on 02 May 03
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This seminar paper highlights the opportunities available for SMEs to access the new CGT restructure relief with exempt dividends and other CGT concessions. Topics include:
- overview of Division 125
- how SMEs can benefit demerging
- demerging options and mechanics
- Section 45B caveat.
In this session Marcus Leonard referred to a paper presented by Tony Baxter at the National Convention in Adelaide on 28 March 2003. Please click here to view this paper.
Marcus Leonard CTA
Marcus is a Tax Principal at PKF with over 10 years experience advising listed corporate groups, governments departments, not for profit organisations and private family enterprises on a range of domestic and international taxation issues. Marcus has advised corporate groups on structuring property transactions, infrastructure projects and the taxation issues from the implementation of the International Financial Reporting Standards. Current at 10 April 2006
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