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.

Individual Session

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

Author(s): Paul Sokolowski CTA , Shaun Cartoon FTI

Details

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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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

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