Published on 25 Jul 02
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses scrip for scrip roll-over provisions, the proposed demerger provisions contained in New Business Tax System (consolidation, value shifting, demergers) Bill 2002, the treatment of 'black hole' costs under the Uniform Capital Allowance provisions, as it relates to takeovers and demergers, stamp duty aspects relevant to takeovers and demergers.
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