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CGT scrip for scrip rollover: some planning implications

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Published on 01 Apr 02 by "THE TAX SPECIALIST" JOURNAL ARTICLE

This paper outlines the threshold conditions and operation of the CGT scrip for scrip roll-over provisions, and used cases examples to highlight the use of provisions in tax planning. By Rodney Fisher.

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Assoc Prof Rodney Fisher
Rodney is Associate Professor in the Faculty of Law, University of Technology Sydney. He is also a member of Adjunct Faculty at Atax, UNSW, lecturing in postgraduate CBD classes. Rodney has published widely in both academic and professional journals on a range of tax issues, and has presented both in Australia and overseas, addressing a range of both current tax technical issues and legal/policy matters. - Current at 14 December 2012
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