Restructures & Rollovers Part 2 - Demerger Relief 30.06.2016
The capital gains tax (CGT) demerger provisions can be usefully applied to allow businesses achieve many strategic commercial objectives.
Stream this recording multiple times at your convenience.
- $220.00 incl. GST
- PD hours: 1.5
The rules and their application can be complex and there are a number of pitfalls for the unwary.
This webinar covers the subject of the CGT demerger relief under Division 125 of the Income Tax Assessment Act 1997. It provides a practical guide to these provision, including the concept of what constitutes:
- a ‘demerger group’;
- a ‘head entity’; and
- a ‘demerged entity’ and ‘demerging entity’.
The webinar is intended to be a practical guide to accessing the relief and to enhance your working knowledge of the rollover in the context of its practical application. It outlines the common methods under which demergers are undertaken and deals with the concept of ‘demerger benefits’.
The operation of s 45B of the Income Tax Assessment Act 1936 is covered, along with practical guidance on how to manage this. Meaningful worked examples are provided throughout, along with relevant case studies.
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