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New demerger rules

Published on 22 Nov 02 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This powerpoint presentation discusses the new demerger rules, including, demerger groups, the 80/20 rule, Proportional Ownership and Market Value requirements, issues relating to elections, the impact of section 45B, and the impact of Part IVA.

Author profile:

Michael Binetter CTA
Michael is a founding Solicitor-Director of Binetter Vale Lawyers. With more than 30 years experience in tax and law he specialises in estate planning, revenue laws, commercial transactions, property and superannuation laws. Michael is Chairman and a founding member of the Taxation Advisory Committee of the Law Society of NSW for Specialist Accreditation in Business and Personal Tax, and a member of the taxation committee of the Law Council of Australia. Michael is also a member of the Business Law Committee of the Law Society of New South Wales and the Chairman of the Taxation and Superannuation subcommittee. Michael has lectured extensively on income tax, capital gains tax, stamp duty and superannuation law. Current at 01 April 2011 Click here to expand/collapse more articles by Michael BINETTER.
 

This was presented at Annual Terrigal Tax Intensive 2002 - 'Back to the Future'.

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Individual sessions




Workshop: Value shifting

Author(s):  Kelvin FITZALAN,  Anne RICHARDSON

Materials from this session:

Workshop: Consolidation (losses)

Author(s):  Joe LOMBARDO,  Gary HOWARD

Materials from this session:


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