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Corporate reconstruction relief paper

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?
  • situations outside the stated exceptions.

Author profile:

Francis Brody
Frank is a Partner in the Tax Group of Mallesons Stephen Jaques. Frank advises in relation to stamp duty Australia wide and in respect of GST and other indirect taxes. Current at 08 May 2007 Click here to expand/collapse more articles by Frank BRODY.
 

This was presented at Seventh Annual States' Taxation Conference.

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