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Section 45B: dealing with Frankenstein's creature paper

Published on 10 Aug 07 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Section 45B is not just an issue for large corporates. In fact, it has the potential to create more headaches for SME corporate restructures and demergers. This paper covers:

  • what is section 45B and what it is aimed at
  • when is its application likely to arise
  • how does the ATO approach section 45B in the context of SMEs
  • ATO private rulings experience with section 45B.

Author profiles

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.
Ben HAYWARD

 

This was presented at Western Australian Annual Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions





MIS tax planning - a new landscape

Author(s):  Ian MORTLEY

Materials from this session:



Section 45B: dealing with Frankenstein's creature

Author(s):  Paul SOKOLOWSKI,  Ben HAYWARD

Materials from this session:

Financial planning post 1 July 2007

Author(s):  Jemma SANDERSON

Materials from this session:



Further details about this event:

 

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