Published on 02 Nov 07
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper focuses on some specific issues with composite arrangements including:
- accommodating a cornerstone target shareholder - issues with scrip rollover
- 'mix ‘n’ match' arrangements - use of cash and scrip choices
- 'back to back' demerger and transfer schemes - what’s acceptable?
- incorporating a dividend sweetener - a related payment?
Current at 15 June 2011
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