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Exit demerger tax relief

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'.

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Martin FRY

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This was presented at Mergers & Acquisitions: Exit (Session 3) .

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Author(s):  Trevor R HUGHES

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