Miscellaneous 2007

Section 45B: dealing with Frankenstein's creature

Source: Western Australia

Published Date: 10 Aug 2007

 

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

Section 45B is not just an issue for large corporates. In fact, it has the potential to create more headaches for SME corporate restructures and demergers. This paper covers:

  • what is section 45B and what it is aimed at
  • when is its application likely to arise
  • how does the ATO approach section 45B in the context of SMEs
  • ATO private rulings experience with section 45B.

Details

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.

Tags

Miscellaneous 2007

Share this page