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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 Australian Taxation Office (ATO) is an Australian statutory agency and the principal revenue collection body for the Australian Government. The ATO has responsibility for administering the Australian federal taxation system , superannuation legislation, and other associated matters.
In company law, three main areas regulate mergers and acquisitions (also, reconstructions or takeovers). There are three main areas of law, those to do with schemes of arrangement overseen by a court, those for general reconstructions, demergers, amalgamations and so on that are not overseen by a court, and takeovers, which concern acquisitions of public companies.
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.
Monroe Systems for Business is a provider of electric calculators, printers, and office accessories such as paper shredders to business clients. [1] Originally known as the Monroe Calculating Machine Company, it was founded in 1912 by Jay Randolph Monroe as a maker of adding machines and calculators based on a machine designed by Frank Stephen Baldwin.
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 ...
Zeneca (officially Zeneca Group PLC) was a British multinational pharmaceutical company headquartered in London, United Kingdom.It was formed in June 1993 by the demerger of the pharmaceuticals and agrochemicals businesses of Imperial Chemical Industries into a separate company listed on the London Stock Exchange.