This seminar paper 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.
Miscellaneous
2002
Tax relief for demergers
Source: Victoria
Published Date: 12 Sep 2002
Individual Session
Tax relief for demergers
Author(s):
Gordon Thring CTA
Materials from this
session:
Details
- Published By: Gordon Thring CTA
- Published On:12 Sep 2002
- Took place at:Park Hyatt, Melbourne
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Tags
Miscellaneous
2002
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