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Mergers, acquisitions and restructures paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 09 Oct 08

The ATO is regularly issuing class rulings on the taxation impact of restructures resulting from corporate activity. Some of the ATO positions are favourable to taxpayers and some are not. In many instances the reasoning behind the ATO position is unclear or called into question by practitioners. Now is the opportunity to hear first hand some of the logic and reasoning of the ATO from one of its chief tax counsels intricately involved in developing the rulings. The ATO position is illustrated through a series of examples. This paper analyses:

  • capital gains tax issues
  • scrip for scrip rollover
  • previous rulings of the ATO.

Author profile

Toby Eggleston CTA
Toby Eggleston brings more than 20 years of experience to his role as partner, specialising in general corporate and mergers and acquisitions taxation matters, with a particular focus on private capital. - Current at 25 November 2022
Click here to expand/collapse more articles by Toby EGGLESTON.

 

This was presented at 2008 Victorian State Convention .

Get a 20% discount when you buy all the items from this event.

Individual sessions

The litigation lottery

Author(s):  David BLOOM

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Mergers, acquisitions and restructures

Author(s):  Toby EGGLESTON

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Modern day trust structures

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Author(s):  Duncan R C BAXTER

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Author(s):  Ken FEHILY,  Terry MURPHY

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Author(s):  Vesna PAVLOVIC

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Author(s):  Jennifer BATROUNEY

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Fixed trust/Fixed entitlement

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