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



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 Lawyer with Arnold Bloch Leibler.
Current at 25 February 2009
Click here to expand/collapse more articles by Shaun CARTOON.
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, and acts in significant and complex audits, disputes and litigation.
Current at 03 July 2014
Click here to expand/collapse more articles by Paul SOKOLOWSKI.


This was presented at 22nd National Convention: Tackling Tax.

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