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26 Jul 10 Admin treatment of aligning the CGT scrip for scrip roll-over

On 6 January 2010, the Assistant Treasurer, Senator Nick Sherry, announced the government's intention to reform the tax law relating to the requirements for the scrip for scrip roll-over for takeovers and mergers approved under the Corporations Act 2001.

The Assistant Treasurer released an exposure draft of the legislation and explanatory material on 22 April 2010. Submissions have now closed.

The ATO has now advised its administrative treatment pending enactment of amending legislation.

 


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