Miscellaneous 2022

The Duties implications arising on IPOs and Demergers

Source: National

Published Date: 28 Jul 2022

 

This presentation covers:

  • Pre-IPO/demerger restructures - the availability of corporate reconstruction relief and the potential for clawback, including what constitutes a "public float"
  • The two most common methods of effecting a public float, the IPO of an existing vehicle or a "SaleCo" structure
  • The ways in which landholder duty can be triggered on an IPO or demerger, including the ability for the Commissioner to aggregate interests and the conversion from a private entity to a public entity.

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

Individual Session

The Duties implications arising on IPOs and Demergers

Author(s): Katrina Parkyn , Ari Rosenbaum

Details

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 2022

Share this page