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Q&A: Scrip-for-scrip rollover


As part of the first tranche of business tax reform announced on 21 September 1999, the Federal Treasurer indicated that capital gains tax (CGT) rollover relief would be for an exchange of interests in companies or fixed trusts because of a takeover. An understanding of changes under Subdivision 124-M of the Income Tax Assessment Act 1997 and the New Business Tax System (Miscellaneous) Bill (No 2) 2000 is provided.

Author profiles:

Author Photo - Andrew O'BRYAN
Andrew O'BRYAN
Andrew O’Bryan FTIA is the Head of Taxation, Superannuation, and Family Business and Wealth Management Practice Groups at Hall and Wilcox. Andrew provides advice on the application of a wide range of taxation matters including income tax, FBT, CGT, tax audits, structuring and restructuring of business and transactions, superannuation, state equivalent tax regimes, retirement planning, business succession, estate planning, liquidations and reconstructions, and corporatisation and privatisation.
Current at 11 March 2009
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Author Photo - Michael PARKER
Michael PARKER
Michael is Partner at Hall & Wilcox, Lawyers. Michael's practice focuses on Capital Gains Tax, business sales, acquisitions & restructuring and business sales & acquisitions.
Current at 22 October 2007 Current at 02 November 2007 Click here to expand/collapse more articles by Michael PARKER.


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