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

Member Price: $57.00

Non Member Price: $75.00

Publication date: 17 Mar 07

Source: NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Abstract:

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 profiles:

Shaun Cartoon FTI
Shaun is a Senior Associate at Allens. Shaun's expertise is in the areas of corporate, international and employment taxation. Shaun has experience in tax issues related to executive remuneration and employee share plans, employment taxes, capital management strategies, tax audits and litigation. Prior to working at Allens, Shaun worked at Freshfields in London in their employee share schemes team.
Current at 24 July 2015
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Author Photo - Paul Sokolowski CTA
Paul Sokolowski CTA
Paul is a Partner of Arnold Bloch Leibler and the practice leader of the firm’s taxation practice. He provides strategic and technical advice to a diverse range of Australian and international clients, including high net worth individuals, some of Australia’s largest family groups and public corporations. Paul regularly acts in significant and complex audits, disputes and litigation.
Current at 30 June 2015
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