Published on 12 Dec 02
by VICTORIAN DIVISION, THE TAX INSTITUTE
This seminar paper discusses the criteria for CGT relief, nature of CGT relief, consequences for the corporate group, dividend relief for shareholders, and dividend treatment for demergers which are not 'geniune'.
Martin has been a Partner in the Allens Tax Group for 20 years and in that time has been extensively involved in advising resource companies, infrastructure projects, banks and IP intensive businesses. In recent years he has focused on contentious cross border issues, both from a litigation perspective and in alternative dispute resolution.
- Current at
30 November 2020