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 Fry, FTI, is the Practice Leader of the Allens Tax Group. With over 20 years as a Partner of Allens, Martin advises corporations on a broad range of tax issues across a wide range of sectors, including resources, infrastructure, financial services and IP-intensive businesses. In recent years, Martin has focused on contentious transfer pricing matters, including audits, settlement negotiations, mutual agreement procedure and litigation. Martin has taught Corporate Tax at a postgraduate level at the University of Melbourne.
- Current at
12 May 2021