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Section 45B: dealing with Frankenstein's creature paper

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Published on 10 Aug 07 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Section 45B is not just an issue for large corporates. In fact, it has the potential to create more headaches for SME corporate restructures and demergers. This paper covers:

  • what is section 45B and what it is aimed at
  • when is its application likely to arise
  • how does the ATO approach section 45B in the context of SMEs
  • ATO private rulings experience with section 45B.

Author profiles

Paul Sokolowski CTA
Photo of author, Paul SOKOLOWSKI Paul Sokolowski, CTA, is a partner at Arnold Bloch Leibler, and is the national leader of the firm’s taxation practice. Paul advises clients, including high-networth individuals, large private groups and public entities in tax reviews, audits, disputes and litigation, and in domestic and international transactions. Paul is a regular speaker and writer for the Tax Institute, and other organisations and publications. He actively contributes to tax policy, legislative, technical and administrative development and debate. In March 2019, Paul won The Tax Institute’s 2019 Chartered Tax Advisor of the Year Award. - Current at 06 December 2024
Click here to expand/collapse more articles by Paul SOKOLOWSKI.
Ben HAYWARD

 

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