Become a Member
Membership
Education
Events
Resources
Tax Knowledge Exchange
About us
Contact us
  Miscellaneous 2003

Demergers for SMEs seminar

Source: New South Wales

Published Date: 2 May 2003

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Subscribe Now

Already a Subscriber? Login now

This seminar paper 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.

In this session Marcus Leonard referred to a paper presented by Tony Baxter at the National Convention in Adelaide on 28 March 2003. Please click here to view this paper.

Author(s)

Individual Session

Demergers for SMEs

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

Download

Details

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

The material is copyright. Apart any fair dealing for the purpose 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.

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.

Tags

Miscellaneous 2003

Share this page