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Capital Gains Tax Implications and Loss Preservation on Corporate Reorganisations presentation
Published on 23 Aug 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This presentation covers the following issues:
- CGT rollover relief especially Subdivision 126-B
- scrip for scrip and other CGT concessions (other than the demerger concessions)
- loss integrity measures including 'same share / same owner' rule, the unrealised loss provisions and the integrity measures aimed at loss cascading
- the preservation of tax attributes by the Group during the reorganisation
- the application of Part IVA in the context of such reorganisations.
Author profiles
David LINKE
David is a Tax Partner at KPMG. He has over 10 years experience in advising multinational groups and Australian listed companies on a range of domestic and international tax issues. Recently he has been heavily involved in advising a number of Australian corporate groups on the impact of the tax consolidations regime and the implementation of corporate reorganisations in preparation for the entry into that regime as well as the acquisition and disposal of businesses within a tax consolidations context.Current at 20 June 2003
Andrew Hamad
Andrew is a Corporate Tax Consultant at KPMG Sydney and a Research Assistant at the Faculty of Law, University of Sydney. - Current at 01 March 2004
This was presented at 11th National Tax Intensive Retreat: A Balancing Act .
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Individual sessions
Part IVA - Reconciling the Irreconcilable
Author(s): Mark GOLDSMITHMaterials from this session:
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A Practical Analysis of Value Shifting 12 months on
Author(s): Lachlan R WOLFERSMaterials from this session:
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In Search of the True Demerger
Author(s): Martin KEATING, Gordon THRINGMaterials from this session:
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Stamp Duty Relief for Reorganisation
Author(s): Harry LAKISMaterials from this session:
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CGT Implications and Loss Preservation on Reorganisation
Author(s): David LINKE, Andrew HAMADMaterials from this session:
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