Miscellaneous 2002

Tax relief for demergers

Source: Victoria

Published Date: 12 Sep 2002

 

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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.

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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