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In Search of the True Demerger: Boundary Issues with Division 125 presentation
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
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, from which he retired in 1992. 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. Since 2013 Martin has been employed as a Director at PwC, in an occasional capacity. - Current at 17 June 2019Gordon 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
This was presented at 11th National Tax Intensive Retreat: A Balancing Act .
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Part IVA - Reconciling the Irreconcilable
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A Practical Analysis of Value Shifting 12 months on
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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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