Miscellaneous 2003

Demerging, Retiring and Rolling Over - Getting it all together

Source: National

Published Date: 28 Mar 2003

This presentation looks at demerging options for SMEs. It considers the potential benefits and explores simple mechanisms for achieving better SME structures.

- How SMEs can benefit from demerging
- The demerger rules
- Demerging options and mechanics
- Potential traps and pitfalls.

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

Individual Session

Demerging, Retiring and Rolling Over

Author(s): Tony Baxter


  • Published By: Tony Baxter
  • Published On:28 Mar 2003
  • Took place at:Adelaide Convention Centre, Adelaide

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2003

Share this page