This presentation covers:
- when does an entity de-consolidate?
- cost base calculations on de-consolidations
- CGT event L5
- tax sharing agreements
- the demerger roll-over provisions
- demerging a consolidated entity.
maintenance
Miscellaneous
2005
Demergers and deconsolidations
Source: QLD
Published Date: 7 Jul 2005
Individual Session
Demergers and deconsolidations
Author(s):
Nick Gangemi
Materials from this
session:
Details
- Published By: Nick Gangemi
- Published On:7 Jul 2005
- Took place at:Hyatt Regency Sanctuary Cove, Gold Coast
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.
Tags
Miscellaneous
2005
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