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Corporate reconstruction involving merger and demerger paper

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Published on 24 May 07 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper is a consideration of the applicable tax rules in relation to corporate mergers and demergers particularly where you end up with a dramatically different structure including:

  • an 'up to the minute' review of the demerger and scrip-for-scrip rollover conditions
  • a discussion of interesting issues arising from transactions which involve a combination of merger, demerger and capital management aspects
  • a review of some of the recent corporate restructuring transactions.

Author profile

Wayne Plummer ATI
Photo of author, Wayne PLUMMER Wayne Plummer is a Tax Partner at PwC with over 30 years of corporate tax experience. He advises a range of multinational companies in relation to their Australian tax affairs. Wayne specialises in the tax consolidation rules, capital management and M&A. - Current at 19 June 2018
Click here to expand/collapse more articles by Wayne PLUMMER.

 

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