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TDS 24/18
Issued
10 Oct 2024

Restructuring a group of companies

The establishment of a limited partnership to hold the shares in a holding company. The long-form amalgamation of the holding company and one of its subsidiaries under Part 13 of the Companies Act 1993, with the subsidiary remaining as the amalgamated company. The distribution by the holding company of cash and shares in subsidiary companies on amalgamation as consideration for the cancellation of its shares.

Tax Information Bulletin - Vol 36 No 10, November 2024