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Scrip-for-scrip takeovers and CGT relief

Published on 25 May 00 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

A paper covering: Using full and partial scrip-for-scrip relief; Offers and Schemes of Arrangement; Non-voting shares and the 80% acceptance requirement; Downstream acquisitions - recent amendments; Treatment of non-resident shareholders and purchasers.

Author profile:

Christopher CATT
Christopher is a barrister, at Selborne Chambers, specialising in all aspects of taxation law. Prior to going to the bar in 2003, Chris had 16 years experience in advising financial institutions and large Australian and international corporations on income and capital gains tax issues, including taxation obligations arising from cross-border transactions and agreements.
Current at 9 November 2007 Current at 21 November 2007 Click here to expand/collapse more articles by Christopher CATT.
 

 

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