Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2003

SME Demergers - a practical guide

Source: New South Wales

Published Date: 13 Mar 2003

 
The introduction of the new demerger rules has opened up a wealth of new structuring and tax planning opportunities for the tax practitioner with an SME client base. The tax free demerger of companies and unit trusts can facilitate transactions which previously were imposible due to adverse tax implications. This presentation provides informative and practical answers to:
- what transactions are eligible for tax free demerger
- traps and pitfalls in applying the demerger rules
- stamp duty and commercial issues in demergers
- how the new rules can successfully be used in divorce matters, admission of minority shareholders, asset protection, sale of business, business/family succession planning and mergers/acquisitions.

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

Subscribe Now

Already a Subscriber? Login now

Author(s)
Download

Details

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))

("TTI")

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.

Tags

Miscellaneous 2003

Share this page