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.
Current at 15 June 2011
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