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  • In Search of the True Demerger: Boundary Issues with Division 125 presentation

In Search of the True Demerger: Boundary Issues with Division 125 presentation

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Non Member Price: $15.00

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Published on 22 Aug 03 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This presentation examines some of the definitional issues surrounding Division 125, including:
- 20% ownership interest requirement for demerger subsidiary and 'ultimate' head entity in defining demerger group
- methods of demerger restructuring under paragraph 125-70(1)(b)
- Subsection 125-70(2) proportionality requirements
- requirements of paragraphs 45B(8)(a) and (8) (i)
- tax treatment of a non-conforming demerger. Is Division 125 an exclusive demerger code?
- insights into the ATO's administration of Division 125 and section 45B as it relates to demergers.

Author profiles

Gordon Thring CTA
Gordon is a Partner in the Corporate Tax practice of Deloitte. He has over 20 years experience in mining and energy, financial services and property sectors. He was extensively involved in the consultation arrangements regarding the introduction of Division 125 and the amendments to s45B to accommodate demerger relief. - Current at 19 March 2009
Click here to expand/collapse more articles by Gordon THRING.
Martin Keating
Martin in the early part of his career at the Australian Taxation Office, served as an auditor, then an Appeals officer, finishing his time at Cannington Office as Head of Appeals. Soon after he joined the Tax Counsel Network, this being the area from which he has now retired nearly 20 years later. In these capacities he has assisted officers at interviews and otherwise on countless occasions, including dealings ranging from those with individuals through to those involving the most sophisticated professional advisers. - Current at 16 November 2012
Click here to expand/collapse more articles by Martin KEATING.

 

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

Get a 20% discount when you buy all the items from this event.

Individual sessions

Part IVA - Reconciling the Irreconcilable

Author(s):  Mark GOLDSMITH

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A Practical Analysis of Value Shifting 12 months on

Author(s):  Lachlan R WOLFERS

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In Search of the True Demerger

Author(s):  Martin KEATING,  Gordon THRING

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Stamp Duty Relief for Reorganisation

Author(s):  Harry LAKIS

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CGT Implications and Loss Preservation on Reorganisation

Author(s):  David LINKE,  Andrew HAMAD

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Further details about this event:

 

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