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Demergers for SMEs presentation

Published on 02 May 03 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This presentation highlights the opportunities available for SMEs to access the new CGT restructure relief with exempt dividends and other CGT concessions. Topics include:
- overview of Division 125
- how SMEs can benefit demerging
- demerging options and mechanics
- Section 45B caveat.

Author profile:

Marcus LEONARD

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