Miscellaneous 2005

Section 45B and demergers

Source: Victoria

Published Date: 13 Dec 2005

 

This presentation covers the following topics:

  • evidence of the intended scope of the demerger relief
  • the need for dividend relief (currently the subject of litigation)
  • the 'demerger specific' aspect of s 45B
  • the 'dividend substitution' aspect of s 45B for demergers
  • examples of situations where s 45B will, or will not apply
  • in a word...is your proposed demerger...'genuine'?

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Details

  • Published By: Richard Shaddick
  • Published On:13 Dec 2005
  • Took place at:Rialto Hotel on Collins, 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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