CGT demergers relief
Detailed information about capital gains tax demergers relief.
QC66461
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Detailed information about capital gains tax demergers relief.
There are consequence for members of a demerger group that undertakes a demerger.
The head entity undertaking a demerger generally advises owners whether CGT relief is available.
Examples of how we determine whether a demerger is undertaken for commercial reasons under section 45B of the ITAA 1936.
QC66461