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Published on 28 Mar 03
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This seminar paper looks at demerging options for SMEs. It considers the potential benefits and explores simple mechanisms for achieving better SME structures.
- How SMEs can benefit from demerging
- The demerger rules
- Demerging options and mechanics
- Potential traps and pitfalls.
An edited version of this paper was published in two parts in the July 2003 and August 2003 editions of Taxation in Australia. Click here for Part I and click here for Part II.
Tony is a Partner in the Australian Research & Development Tax Concession practice of PricewaterhouseCoopers based in Melbourne. He is a chartered accountant with over 35 years experience in income tax. Current at 8 July 2007
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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