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


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 advises domestic and international corporations on a broad range of taxation issues in corporate, international and employment taxation, with a focus on M&A and employee share plans. He also has experience in tax audits and disputes and has been involved in the carriage of tax cases through the Australian courts. Shaun is a member of Allens' Accelerate, a new initiative aimed at providing cost efficient tax and legal services to high growth startup companies in Australia. Current at 28 July 2016 Click here to expand/collapse more articles by Shaun CARTOON.
Author Photo - Paul Sokolowski CTA
Paul Sokolowski CTA
Paul is a Partner at 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 companies. Paul regularly acts in significant and complex audits, disputes and litigation. Current at 28 July 2016 Click here to expand/collapse more articles by Paul SOKOLOWSKI.

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

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