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24 Jan 11 Aligning the CGT scrip for scrip roll-over - ATO administrative treatment

The ATO has published the administrative treatment that it will apply to the changes made to the CGT scrip for scrip roll-over by Tax Laws Amendment (2010 Measures No 4) Act 2010, which received Royal Assent on 7 December 2010.

The new laws will better align the CGT scrip for scrip roll-over requirements in subdivision 124-M of ITAA 1997 with the Corporations Act 2001. This will make it easier for takeovers and mergers regulated by the Corporations Act to qualify for the roll-over.

 


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