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Demerging, Retiring and Rolling Over - Getting it all together presentation

Published on 28 Mar 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation looks at demerging options for SMEs. It considers the potential benefits and explores simple mechanisms for achieving better SME structures.

- How SMEs can benefit from demerging
- The demerger rules
- Demerging options and mechanics
- Potential traps and pitfalls.

Author profile:

Antony Baxter
Tony is a Partner in the Australian Research & Development Tax Concession practice of PricewaterhouseCoopers based in Melbourne. He is a chartered accountant with over 35 years experience in income tax. Current at 08 July 2007 Click here to expand/collapse more articles by Tony BAXTER.
 

This was presented at 17TH NATIONAL CONVENTION: TAX 2003 - A CHALLENGING VINTAGE.

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