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.
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
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