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Application of Commissioner of Taxation’s views in TR 2010/4 on roll-over relief

Published on 06 Aug 12 by THE TAX INSTITUTE

We wish to raise an issue on the availability of scrip for scrip roll-over relief under Subdivision 124-M of the Income Tax Assessment Act 1997 (ITAA 1997) where a dividend is included in the capital proceeds from a disposal of shares in accordance with the principles set out in Taxation Ruling TR 2010/4. This ruling covers instances when a dividend will be included in the capital proceeds from a disposal of shares that happens under a contract or a scheme of arrangement.

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CPA AUSTRALIA


 
THE TAX INSTITUTE
The Tax Institute is Australia's leading professional association and educator in tax, with offices in most major cities. Focusing solely on tax, the Institute provides the best resources, education and networks. Our mission is to equip tax professionals with everything they need to demonstrate the highest level of expertise and increase the advancement of public knowledge and understanding. We are also committed to propelling members into the future and onto the global stage with the introduction of the Chartered Tax Adviser designation.
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