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, CTA (Life) is a Strategic Adviser in relation to taxation matters operating principally in Sydney. He has been involved in taxation, death duty and estate planning matters for over 45 years, the last 15 as a sole practitioner and prior to that as a partner at an international law firm. He drafted his first will in 1968 and his most recent last week with quite a few in between. During that time he has written and presented extensively on a wide range of subject matter. David was the President of The Tax Institute in 2010.
- Current at
19 September 2018