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The scrip for scrip announcement presentation


This presentation focuses on the long-awaited scrip-for-scrip announcement which has changed substantially from the October 2007 initial proposal of the prior Government. There are a number of very important issues that need to be considered when examining scrip-for-scrip arrangements in the context of this new integrity rule, including:

  • the arrangements that are targeted, and the implications of the "net asset" criteria used to identify impacted arrangements;
  • how the rules are expected to operate in the case of part cash/part scrip takeovers, creeping acquisitions, and acquisitions involving multi-tiered acquirers;
  • the proposed cost base and tax consolidation interactions.

Author profile:

Author Photo - Alexis Kokkinos ATI
Alexis Kokkinos ATI
Alexis is a Partner of the Tax Consulting group of Pitcher Partners and has over 19 years experience in advising corporate clients. Alexis was a member of the Board of Taxation review on the tax consolidation measures and was also a member of the Treasury review of MEC groups. Current at 09 July 2015 Click here to expand/collapse more articles by Alexis KOKKINOS.

This was presented at The Government’s corporate tax agenda: 2008 Federal Budget announcements.

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Individual sessions

The scrip for scrip announcement

Author(s):  Alexis KOKKINOS

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Taxation of rights and selected 2008 Federal budget measures

Author(s):  Martin FRY

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