Published on 06 May 10
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers case studies on the following topics:
- continuity of ownership - key concepts
- family trust sells shares to a new wholly-owned subsidiary
- loss of voting control
- variable rights on shares
- part year
- part years
- unrealised losses
- implications for corporate shareholders.
Alistair Hutson, CTA, is a Partner in the Corporate Tax Group of PwC in Adelaide. He provides taxation advice and support for corporate clients across areas such as mergers and acquisitions, tax due diligence, capital gains tax, cross-border transactions, international tax structuring, funding decisions and repatriation of profits. Alistair is a member of The Tax Institute’s SA State Council and speaks regularly for professional bodies in relation to tax.
- Current at
22 January 2018