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  Miscellaneous 2007

Playing the tax theremin: private groups and demerger and scrip for scrip tax relief

Source: National

Published Date: 17 Mar 2007

 

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This paper covers:

  • when should a private company be concerned about section 45B?
  • rulings experiences with demergers and scrip for scrip transactions
  • what are some of the traps and issues that bite when participant in demergers and scrip-for-scrip arrangements?
  • anti-avoidance issues with using multiple roll-overs and exemptions together.
Author(s)

Individual Session

Playing the tax theremin: private groups and demerger and scrip for scrip tax relief

Author(s): Shaun Cartoon , Paul Sokolowski
Materials from this session:

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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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Miscellaneous 2007

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