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Exit demerger tax relief

Member Price: $57.00
Non Member Price: $75.00

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Published on 12 Dec 02 by VICTORIAN DIVISION, THE TAX INSTITUTE

This seminar paper discusses the criteria for CGT relief, nature of CGT relief, consequences for the corporate group, dividend relief for shareholders, and dividend treatment for demergers which are not 'geniune'.

Author profile

Martin Fry FTI
Martin Fry, FTI, is the Practice Leader of the Allens Tax Group. Martin represented the taxpayer in Shell Energy v Commissioner of Taxation before the Federal Court, Full Federal Court and High Court. With over 20 years as a Partner of Allens, Martin advises corporations on a broad range of tax issues across a wide range of sectors, including resources, infrastructure, financial services and IP-intensive businesses. Martin has extensive experience in contentious matters, including audits, settlement negotiations, mutual agreement procedure and litigation. Martin has taught Corporate Tax at a postgraduate level at the University of Melbourne. - Current at 28 September 2022
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This was presented at Mergers & Acquisitions: Exit (Session 3) .

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