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Demergers and deconsolidations presentation

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Non Member Price: $15.00

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Published on 07 Jul 05 by QUEENSLAND DIVISION, THE TAX INSTITUTE

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.

Author profile

Dr Nicholas Gangemi CTA
Dr. Nick Gangemi, CTA, is a Director in the Tax Division in William Buck Chartered Accountants. Dr. Nick’s areas of expertise include corporate tax, international tax, indirect taxes such as payroll tax, tax litigation, high net worth individuals, trust law, and mergers and acquisitions. Prior to joining William Buck, Dr. Nick has worked in law and accounting firms, and was for several years a member of the NSW Bar. - Current at 22 July 2022
Click here to expand/collapse more articles by Nick GANGEMI.

 

This was presented at 34TH QUEENSLAND STATE CONVENTION: CHARTING THE COURSE .

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Individual sessions

Some trust oddities

Author(s):  Ken SCHURGOTT

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Demergers and deconsolidations

Author(s):  Nick GANGEMI

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Tax risk management in 2005

Author(s):  Stephen HEALEY,  Andrew MILLS

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GST risk

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Recent developments in the GST treatment of property

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Tax Effect Accounting/IFRS

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International Tax Reform

Author(s):  Paul BANISTER,  Peter GODBER

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Superannuation update

Author(s):  Ian BURGESS

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Consolidation emerging issues

Author(s):  Geoff LEHMANN

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The role of the High Court in tax cases: a review of recent cases

Author(s):  John W DE WIJN

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SME loans - navigating the channels

Author(s):  Mark WEST

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