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A capital gains tax (CGT) was introduced in Australia on 20 September 1985, one of a number of tax reforms by the Hawke/Keating government. The CGT applied only to assets acquired on or after that date, with gains (or losses) on assets owned on that date, called pre-CGT assets, not being subject to the CGT.
A demerger is a form of corporate restructuring in which the entity's business operations are segregated into one or more components. [1] It is the converse of a merger or acquisition . A demerger can take place through a spin-off by distributed or transferring the shares in a subsidiary holding the business to company shareholders carrying out ...
The following is a glossary which defines terms used in mergers, acquisitions, and takeovers of companies, whether private or public.. Acquisition When one company is taking over controlling interest in another company.
AOL was a Time Warner spin-off in 2009; this effectively was a demerger, as AOL had previously merged into Time Warner. Ocean Rig was spun off from DryShips in September 2011. News Corporation's publishing operations (and its broadcasting operations in Australia) were spun off as News Corp in 2013.
A financial calculator or business calculator is an electronic calculator that performs financial functions commonly needed in business and commerce communities [1] (simple interest, compound interest, cash flow, amortization, conversion, cost/sell/margin, depreciation etc.).
Dividend imputation was introduced in 1987, one of a number of tax reforms by the Hawke–Keating Labor Government. Prior to that a company would pay company tax on its profits and if it then paid a dividend, that dividend was taxed again as income for the shareholder, i.e. a part owner of the company, a form of double taxation.
John Cena is breaking up with the WWE. At the Money in the Bank live event held in Toronto, Canada, on Saturday, July 6, the wrestler, 47, announced he will take a step back from the World ...
E. I. du Pont de Nemours and Company [82] Conoco: 7.3 24.5 11 1988 Campeau Corporation [83] Federated Department Stores: 6.6 17 12 1985 General Electric [84] RCA: 6.3 17.8 13 1982 United States Steel Corp. [85] Marathon Oil: 6.0 18.9 14 1985 Kohlberg Kravis Roberts [86] Beatrice Companies: 6.0 17 15 1985 Philip Morris Companies [87] General ...