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  Miscellaneous 2000

Q&A: Scrip-for-scrip rollover

Source: Taxation In Australia Journal Article

Published Date: 1 Oct 2000

 
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.
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