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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.

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Ken SPENCE
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This was presented at CGT Assets & Trusts and Scrip for Scrip Rollover Relief .

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Scrip for scrip rollover relief

Author(s):  Ken SPENCE

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CGT Assets & Trusts

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