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.
Prof Margaret McKerchar
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
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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