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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


 
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 Western Australian Annual Convention.

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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:



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