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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:

Author Photo - Tim Sherman CTA
Tim Sherman CTA
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 June 2014 Click here to expand/collapse more articles by Tim SHERMAN.
 
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