Published on 01 Apr 02
by "THE TAX SPECIALIST" JOURNAL ARTICLE
This paper outlines the threshold conditions and operation of the CGT scrip for scrip roll-over provisions, and used cases examples to highlight the use of provisions in tax planning. By Rodney Fisher.
Rodney is Associate Professor in the Faculty of Law, University of Technology Sydney. He is also a member of Adjunct Faculty at Atax, UNSW, lecturing in postgraduate CBD classes. Rodney has published widely in both academic and professional journals on a range of tax issues, and has presented both in Australia and overseas, addressing a range of both current tax technical issues and legal/policy matters.
- Current at
14 December 2012