ADV

Search The Tax Institute

shopping_cart

Your shopping cart is empty

Username / Member No.

Password

Remember Me done

Forgot My Login Details Create a Profile

Exit demerger tax relief

Member Price: Free
Non Member Price: $15.00

shopping_cart Add to cart

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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

This powerpoint presentation 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

More by Martin FRY

Shell Energy - What does this case mean for Exploration in an Income Tax and PRRT context? paper - 10-November-2022
Commercial rationality: why does it matter and how do I prove it? paper - 25-August-2022
A new phase in transfer pricing dispute resolution in Australia paper - 09-September-2021
Baseball playbook - MLI, MAP and mandatory binding arbitration paper - 11-November-2020
What's new for tax losses? paper - 26-October-2016
Securitised lease/licence arrangements paper - 28-May-2015
Financing resource projects paper - 15-October-2014
Expanding TARP to capture goodwill and mining information - 01-October-2013
Expenditure on exploration or prospecting paper - 25-October-2010
Company losses - An old issue for a new era paper - 05-March-2010
Hybrid financial instruments: Classifying hybrid instruments under the debt/equity rules and related issues paper - 09-October-2009
Classifying hybrid instruments under the debt/equity rules and related issues paper - 09-October-2009
Corporate financing paper 19112009 - 09-October-2009
Recouping tax losses under Division 166 paper - 27-May-2009
Current issues facing corporates in interpreting the debt equity rules in a cross border context paper - 02-November-2007
Mergers and acquisitions in a post-consolidation world paper - 16-February-2006
Debt/equity: comments on recent developments, overseas experiences and Section 974-80 paper - 17-November-2005
Consolidation: focussing on the formation tax return seminar paper - 28-October-2004
Recent developments in tax losses for companies convention paper - 09-September-2004
Mergers and Acquisitions - Some Current Issues convention paper - 12-September-2003
Exit demerger tax relief - 12-December-2002
Simplified imputation - case studies - 12-September-2002
Capital management - 21-June-2002
Workshop three: capital allowances - 23-February-2001
Loss and Integrity Measures - 21-November-2000
Loss and integrity measures - 07-September-2000
Loss and integrity measures - 20-June-2000

Click here to expand/collapse more articles by Martin FRY.

This was presented at Mergers & Acquisitions: Exit (Session 3) .

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

shopping_cart Add all items to cart - $84.00

Individual sessions

Exit demerger tax relief

Author(s): Martin FRY

Materials from this session:

Exit demerger tax relief

$75.00 non member price
shopping_cart Add to cart

Exit demerger tax relief
(Currently Viewing)

$15.00 non member price
shopping_cart Add to cart

DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

shopping_cart Add all items to cart - $72.00

Exit strategies

Author(s): Trevor R HUGHES

Materials from this session:

Exit strategies

$15.00 non member price
shopping_cart Add to cart

Further details about this event:

Mergers & Acquisitions: Exit (Session 3)

Copyright Statement

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

click to expand/collapse

The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.

Exit demerger tax relief

Author profile

Martin FRY

More by Martin FRY

Individual sessions

Exit demerger tax relief

Exit demerger tax relief

Exit strategies

Further details about this event:

Copyright Statement

Copyright Statement

Explore

Membership

Social