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Demergers: What is a 'restructuring'?
This week partners Toby Eggleston and Cameron Blackwood discuss the ATO's recent Taxation Determination TD 2020/6 on the meaning of the term 'restructuring' for the purposes of the demerger provisions and what it means for demergers going forward.
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By Greenwoods & Herbert Smith FreehillsThis week partners Toby Eggleston and Cameron Blackwood discuss the ATO's recent Taxation Determination TD 2020/6 on the meaning of the term 'restructuring' for the purposes of the demerger provisions and what it means for demergers going forward.