Miscellaneous 2002

Tax relief for demergers

Source: Victoria

Published Date: 12 Sep 2002

 
This powerpoint presentation discusses tax relief for demergers, including: what the policy behind demerger relief is, CGT implications for shareholders and companies, definition of demerger dividend and requirements for exemption, tax accounting for demerger transactions, implications for multinational groups, interaction with the consolidation and general value shifting regimes.

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Individual Session

Tax relief for demergers

Author(s): Gordon Thring
Materials from this session:

Details

  • Published By: Gordon Thring
  • Published On:12 Sep 2002
  • Took place at:Park Hyatt, Melbourne

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced 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.

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

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

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Miscellaneous 2002

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