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Scrip for Scrip

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.

Author profiles

David Williams CTA-Life
David is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation matters for over 35 years, the last 10 as a sole practitioner, and has been writing and presenting on the subject of tax fraud and tax offences since the 1980s with a more recent focus on lessons coming from Operation Wickenby and related investigations, and is the author of Investigations by Administrative Agencies. David was the President of The Tax Institute in 2010. - Current at 18 September 2013
Click here to expand/collapse more articles by David J WILLIAMS.
David Williams CTA-Life
David is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation matters for over 35 years, the last 10 as a sole practitioner, and has been writing and presenting on the subject of tax fraud and tax offences since the 1980s with a more recent focus on lessons coming from Operation Wickenby and related investigations, and is the author of Investigations by Administrative Agencies. David was the President of The Tax Institute in 2010. - Current at 18 September 2013

 

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