Published on 05 Mar 10
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
scrip for scrip versus cash
trends with s 45B
tax consolidation issues.
Michael Chang CTA
Michael Chang FTIA is an Executive Director with Ernst & Young, Brisbane with over 10 years’ taxation
experience. During his career Michael has worked in various areas of corporate and international taxation
in Australia. More recently, Michael has devoted his time to Australian corporate tax matters and advising
Australian publicly listed entities and subsidiaries of multinational companies in respect of a range of
Australian corporate income tax matters associated with M&A transactions and ongoing issues. Current at 02 September 2010
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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