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.
Want to go deeper?
Greenwoods Tax Insight: https://www.greenwoods.com.au/insights-source/2020/7/23/demerger-relief-rules-ato-finalises-position-on-what-constitutes-a-restructuring?rq=restructuring
ATO Taxation Determination TD 2020/6: https://www.ato.gov.au/law/view/document?DocID=TXD/TD20206/NAT/ATO/00001
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