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


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

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