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Session 19.2: Demergers – where are we now?

With Joe Power, Allens; Jay Prasad, ATI, Allens



This session considers the key tax issues associated with demergers in light of recent public transactions and ATO guidance. It will cover topics including:

  •  Transactions occurring prior and subsequent to a demerger;
  •  Back-to-back CGT rollovers; and
  •  Implications for employees who hold shares through employee share schemes.
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