Published on 20 Jul 00
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Topics covered in this paper include: When is scrip for scrip rollover relief available; What interests may be exchanged; What are some of the interests that cannot be exchanged; What are the implications of obtaining the rollover relief; Can non-residents take advantage of the rollover; How ill the proposed amendments to Subdivision 124-M affect the application of the rollover; What is still missing from the relief.
David Williams FTIA is a Strategic Adviser in relation to taxation matters. He has been involved in taxation matters for over 30 years, the last six as a sole practitioner, and has been tracking the evolution of the AMLCTF legislation and its likely impact on service providers for the last three years. David is the author of Investigations by Administrative Agencies
Current at April 2009
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