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  Miscellaneous 2005

Capital structuring for corporate groups

Source: Victoria

Published Date: 7 Oct 2005

 

This presentation examines some of the lessons from recent capital restructuring (including demergers) for corporate groups. It seeks to identify some of the pitfalls that can arise for entities seeking to undertake a capital restructure and some of the criteria for a successful capital restructure. Specifically discussed are:

  • the role of Subdivision 204-D and s177EA in capital management initiatives
  • the application of s45B in non-demerger capital management initiatives
  • the application of s45B to demergers including the draft practice statement
  • related CGT consequences.

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Details

  • Published By: Gordon Thring CTA
  • Published On:7 Oct 2005
  • Took place at:Cumberland Resort, Lorne

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