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

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

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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.

Author profiles

Shaun Cartoon FTI
Shaun advises on a broad range of taxation issues in corporate, international and employment taxation, with a focus on M&A, capital management, employee share plans and superannuation. 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, an initiative aimed at providing cost efficient tax and legal services to high growth startup companies in Australia. - Current at 24 April 2017
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Paul Sokolowski CTA
Photo of author, Paul SOKOLOWSKI Paul is a partner and the national taxation practice leader at Arnold Bloch Leibler. Paul advises clients, including high-net-worth individuals, large private groups and public entities in tax reviews, audits, disputes and litigation, and in domestic and international transactions. Paul is a regular speaker and writer for the Tax Institute, and other organisations and publications. He actively contributes to tax policy, legislative, technical and administrative development and debate. In March this year, Paul won The Tax Institute’s 2019 Chartered Tax Advisor of the Year Award. - Current at 19 June 2019
Click here to expand/collapse more articles by Paul SOKOLOWSKI.

 

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

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

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