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Published on 26 Jul 07
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This paper is an overview of the Corporate Reconstruction provisions in each jurisdiction, including:
the policy basis for providing relief from duty on a corporate reconstruction
similarities and differences in the corporate reconstruction
provisions / guidelines across the jurisdictions
practical issues arising in administration of the provisions - ie, in applying for relief
claw-back from duty and exceptions to the claw-back (eg, what is a 'public float' and how does the legal concept compare to what is taking place in the market, eg, targeted offerings, broker offerings etc)
do Commissioners have a residual discretion not to claw-back duty in?
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