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CGT demergers relief

Detailed information about capital gains tax demergers relief.

Impact on members of the demerger group

There are consequence for members of a demerger group that undertakes a demerger.

Availability of CGT demerger relief

The head entity undertaking a demerger generally advises owners whether CGT relief is available.

Examples of how section 45B of the ITAA 1936 applies to demergers

Examples of how we determine whether a demerger is undertaken for commercial reasons under section 45B of the ITAA 1936.

QC66461