Miscellaneous 2003

Demergers for SMEs

Source: New South Wales

Published Date: 2 May 2003

 
This presentation highlights the opportunities available for SMEs to access the new CGT restructure relief with exempt dividends and other CGT concessions. Topics include:
- overview of Division 125
- how SMEs can benefit demerging
- demerging options and mechanics
- Section 45B caveat.

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Individual Session

Demergers for SMEs

Author(s): Marcus Leonard CTA
Materials from this session:

Details

  • Published By: Marcus Leonard CTA
  • Published On:2 May 2003
  • Took place at:Canberra, Newcastle and Ballina

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