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Restructuring – Avoiding harm’s way paper

Published on 26 Mar 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • introduction to restructuring
  • income tax issues (consolidated vs non-consolidated group)
  • application of Part IVA to restructuring
  • commercial and legal considerations
  • stamp duty issues.

Author profile:

Andrew SINCLAIR

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This was presented at 29th National Convention .

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Individual sessions


Independent review and dispute resolution

Author(s):  Deborah HASTINGS

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Alternative dispute resolution and the Australian Taxation Office

Author(s):  Judy SULLIVAN

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Commissioner's address

Author(s):  Chris JORDAN

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