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Demerger relief rules - ATO finalises position on what constitutes a ‘restructuring’

Australia - July 23 2020 With the release of Taxation Determination TD 2020/6, The ATO has finalised its position regarding the meaning of the word ‘restructuring’ for the…

Alistair Haskett, Cameron Blackwood, Richard Hendriks, Toby Eggleston.

Australian Public M&A Tax Report 2020

Australia - May 20 2020 This is the first edition of the Greenwoods & Herbert Smith Freehills Pty Limited (G&HSF) Australian Public M&A Tax Report. In this edition we…

Alistair Haskett, Toby Eggleston.

The bell tolls for equity funded special dividends

Australia - February 1 2017 Equity funded special franked distributions are the focus of a specific tax integrity measure announced in the Mid-Year Economic and Fiscal Outlook…

Cameron Blackwood, Richard Hendriks, Tim Kyle.