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.
Click here to expand/collapse more articles by Marcus LEONARD.
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