Scrip-for-scrip roll-over relief : "a great idea but..."

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Published on 21 Mar 00 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers: Conditions for availability of rollover relief; Types of securities that can be rolled over; Current limitations of the provisions and possible extensions.

Author profile

Kenneth Spence CTA-Life

Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute. - Current at 25 May 2017

More by Ken SPENCE

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Tax consolidation – Practical issues in the current law paper - 09-October-2014
Corporate M&A - Implications of the new consolidation changes paper - 14-March-2012
Consolidation developments: The use of “tax cost setting amount” – The never-ending saga paper - 10-February-2011
Tax consolidations: Issues for late adopters and SMEs paper - 15-October-2010
Preliminary analysis of The Board of Taxation position paper "post implementation review into certain aspects of the consolidation regime" paper - 14-October-2010
Legislative changes – ACA related amendments paper - 08-May-2009
Consolidation: Legislative changes (Part A) – ACA related amendments paper - 01-May-2009
Tax consolidation for corporate groups - Examples with solutions paper - 02-April-2009
Tax Consolidation For Corporate Groups - Examples with solutions paper - 02-April-2009
Tax treatment of liabilities – The unexplored parallel universe paper - 12-March-2009
Tax consolidations for corporate groups–“Getting on board” paper - 28-November-2008
Consolidation - round table discussion paper - 12-October-2007
Editorial message: Tax consolidation — sharpening a cutting-edge reform - 01-August-2007
Tax consolidation — Government announcements yet to be legislated - 01-August-2007
New CGT exposures and exemptions for non-residents paper - 17-March-2007
The pending taxation of financial arrangements regime - practical analysis paper - 06-October-2006
Capital gains has narrower scope but longer arm. - 01-September-2006
'Strange but true': Corporate acquisition and disposal nuances in the new consolidation world paper - 25-August-2006
Re-targeting capital gains tax for non-residents:Proposed Division 855 - 'Winners and Losers' - 01-August-2006
Tax advisings in practice - where is the line to be drawn and how do you draw it? paper - 06-October-2005
It's important to start by getting your As and Bs right: capital benefit schemes paper - 17-March-2005
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Consolidation and Exits - the other end of the food chain Part I - 01-August-2004
The other end of the food chain - Consolidation and Exits: summary charts - 01-August-2004
Consolidation for SMEs convention paper - 18-October-2003
The New World of Consolidation: Overview of Commercial and Technical Implications seminar paper - 11-June-2003
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Implications of the Entity Tax and Consolidation RBT Changes - 01-December-2000
Implications of the Entity Tax & Consolidations RBT Change - 09-November-2000
Corporate tax in transition - 18-April-2000
The Ralph Report: Specific corporate and trust group issues: consolidations and losses - 01-November-1999
Tax Losses & Consolidations Workshop - 27-October-1999
Taxation of corporate groups and corporate losses: workshop questions and notes - 27-October-1999
The big picture: does tax reform mean existing business structures are now inappropriate? - 09-September-1999
Approaching the rapids - corporate tax "reform" proposals - 24-March-1999
Business tax reform - 26-February-1999
Issues and agendas - 01-December-1998
Mergers, acquisitions and reconstructions - 12-November-1998
Tax reform - where are we now and where are we going? - 16-October-1998
CGT: a journey of discovery - 01-June-1998
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An ace up whose sleeve?: the 1998 Federal Budget: issues that are emerging - 29-May-1998
The 1998 Federal Budget - 15-May-1998
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Issues and agendas - 01-April-1998
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Tax in review: Painting over the cracks - 01-September-1997
The CGT rewrite - a breakthrough - 29-August-1997
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Corporate structure and reorganisation - 30-May-1997
Budget accessories - 1996 Budget announcement of relevance to corporates - 14-November-1996
Out of the red: Corporate grouping: For richer or poorer, better or worse ; Tax practice: The remedies of administrative law - 01-October-1996
Out of the red : Commercial debt : unforgiven implications - 01-May-1996
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Corporate tax developments - will they ever end? - 08-March-1996
Annual update : a review of important legislative changes, tax cases and rulings - 28-September-1995
Capital gains tax - corporations law amendments - 01-June-1995
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Offshore perspectives: your client's tax horizons. Part 4: a foreign partner or parent - 01-April-1994
Offshore perspectives: your client's tax horizons. Part 2: working abroad - tax issues for individuals - 01-February-1994
Offshore perspective: your client's tax horizons. Part 1: foreign portfolio investments - 01-December-1993
Dealing at arm's length - the Commissioner shows his hand - 01-January-1993
Limitations on the transfer of capital losses - 01-January-1990
Self-assessment - current state of play - 01-January-1990
Effective remuneration planning - 01-January-1989
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