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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:

Ben HAYWARD
Current at 30 November 2007
 
Author Photo - Paul SOKOLOWSKI
Paul SOKOLOWSKI
Current at 01 June 2011 Click here to expand/collapse more articles by Paul SOKOLOWSKI.

 

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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