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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:

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 Click here to expand/collapse more articles by Andrew HAMAD.
 
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

This was presented at 11th National Tax Intensive Retreat: A Balancing Act.

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