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Review of Draft Taxation Determination TD 2000/D11

Author: Taxpayers Australia Inc,Taxation Institute Of Australia,National Institute Of Accountants

Published Date: 11 Oct 2000

 

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Income Tax: Capital Gains: "Scrip for scrip" roll-over relief: can a company (or a wholly owned group of companies) 'become' the owner of 80% or more of the voting shares in another company (an original entity) in terms of paragraph 124-780(2)(a) of the Income Tax Assessment Act 1997, as a result of an arrangement even if the company (or group) owned some of those shares before the arrangement?
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  • Published By:Taxpayers Australia Inc,Taxation Institute Of Australia,National Institute Of Accountants
  • Published On:11 Oct 2000

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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