Miscellaneous 2009

Corporate and M&A activity 2009 - a year in review

Source: Taxation In Australia Journal Article

Published Date: 1 Dec 2009

There were a number of significant tax developments in 2009. The ATO issued several important rulings, especially in relation to rights issues. The much awaited changes to scrip-for-scrip rollover relief were enacted and the employee share scheme concessions were subject to a major overhaul. Finally, as year end approached, the ATO claimed that gains made by a private equity investor should be taxed as ordinary income.

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Miscellaneous 2009

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