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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.

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Tim Kyle CTA
Photo of author, Tim KYLE Tim is a Director of Greenwoods & Herbert Smith Freehills, based in the Sydney office. He advises 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. - Current at 25 September 2017
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