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Corporate and M&A activity 2009 – a year in review

Published on 01 Dec 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

There were a number of significant tax developments in 2009. The ATO issued several important rulings, especially in relation to rights issues. The much awaited changes to scrip-for-scrip rollover relief were enacted and the employee share scheme concessions were subject to a major overhaul. Finally, as year end approached, the ATO claimed that gains made by a private equity investor should be taxed as ordinary income.

Author profile

Tim Sherman CTA
Photo of author, Tim SHERMAN Tim is a Tax Partner at King & Wood Mallesons. Tim practises in corporate and international tax and has experience in advising on the tax aspects of mergers and acquisitions, capital raisings and corporate restructures. - Current at 02 September 2013
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