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Recent trends in demergers presentation

Published on 05 Feb 14 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • background
  • relief for the demerging group
  • relief for shareholders
  • anti-avoidance provisions – section 45B
  • demergers in practice:
    • traps and pitfalls to look out for
    • ATO’s views and trends
  • other matters to consider
  • stamp duty.

Author profiles:

Jason BARNES

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Nick HEGGART

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Individual sessions

Recent trends in demergers

Author(s):  Jason BARNES,  Nick HEGGART

Materials from this session:

Further details about this event:

 

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