Published on 09 May 03
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
The normal starting point is that a change of owners means that there is a taxable event. This seminar paper explores the exemptions in the context of:
- intergenerational transfers
- scrip for scrip rollovers
- other roll overs.
Margaret is a Professor Australian School of Business, School of Taxation and Business Law, The University of New South Wales.
- Current at
01 May 2014