Skip to main content
shopping_cart

Your shopping cart is empty

Some curiosities in the scrip for scrip roll-over provisions

Published on 01 Oct 05 by "THE TAX SPECIALIST" JOURNAL ARTICLE

Scrip for scrip roll-over relief is undoubtedly a welcome concession. Nevertheless, a close analysis of Subdiv124-M and the ATO's interpretation of it reveals a number of curiosities as well as potential traps for the unwary.

Author profile:

Author Photo - Tim Kyle CTA
Tim Kyle CTA
Tim is a Director of Greenwoods & Herbert Smith Freehills, based in the Sydney office. He focuses on the resources and financial services industries, advising clients on a wide range of income tax matters, including mergers and acquisitions, capital management, cross-border dealings, market value issues, audits and tax litigation. Tim has worked on a range of matters involving Part IVA advice, rulings and disputes. Current at 30 March 2016 Click here to expand/collapse more articles by Tim KYLE.
 
Copyright Statement