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New demerger rules

Member Price: $57.00
Non Member Price: $75.00

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Published on 22 Nov 02 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This seminar paper discusses the new demerger rules, including, demerger groups, the 80/20 rule, Proportional Ownership and Market Value requirements, issues relating to elections, the impact of section 45B, and the impact of Part IVA.

Author profile

Michael Binetter CTA
Michael is a founding Solicitor-Director of Binetter Vale Lawyers. With more than 30 years experience in tax and law he specialises in estate planning, revenue laws, commercial transactions, property and superannuation laws. Michael is Chairman and a founding member of the Taxation Advisory Committee of the Law Society of NSW for Specialist Accreditation in Business and Personal Tax, and a member of the taxation committee of the Law Council of Australia. Michael is also a member of the Business Law Committee of the Law Society of New South Wales and the Chairman of the Taxation and Superannuation subcommittee. Michael has lectured extensively on income tax, capital gains tax, stamp duty and superannuation law. - Current at 01 April 2011
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This was presented at Annual Terrigal Tax Intensive 2002 - 'Back to the Future' .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Taking losses into consolidation

Author(s):  Joe LOMBARDO,  Gary HOWARD

Materials from this session:

New indirect value shifting rules

Author(s):  Peter RILEY

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New demerger rules

Author(s):  Michael BINETTER

Materials from this session:

Working out your allocable cost amount

Author(s):  Chris KINSELLA,  Geoff LEHMANN

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Workshop: Value shifting

Author(s):  Kelvin FITZALAN,  Anne RICHARDSON

Materials from this session:

Workshop: Consolidation (losses)

Author(s):  Joe LOMBARDO,  Gary HOWARD

Materials from this session:

New Debt and Equity Rules

Author(s):  Richard DUKES,  Andrew STALS

Materials from this session:

Further details about this event:

 

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