Published on 17 Mar 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
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.
Current at 26 May 2009
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