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Corporate reconstruction relief paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 26 Jul 07 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

This paper is an overview of the Corporate Reconstruction provisions in each jurisdiction, including:

  • the policy basis for providing relief from duty on a corporate reconstruction
  • similarities and differences in the corporate reconstruction
  • provisions / guidelines across the jurisdictions
  • practical issues arising in administration of the provisions - ie, in applying for relief
  • claw-back from duty and exceptions to the claw-back (eg, what is a 'public float' and how does the legal concept compare to what is taking place in the market, eg, targeted offerings, broker offerings etc)
  • do Commissioners have a residual discretion not to claw-back duty in?
  • situations outside the stated exceptions.

Author profile

Francis Brody
Frank is a Partner in the Tax Group of Mallesons Stephen Jaques. Frank advises in relation to stamp duty Australia wide and in respect of GST and other indirect taxes. - Current at 08 May 2007
Click here to expand/collapse more articles by Frank BRODY.

 

This was presented at Seventh Annual States' Taxation Conference .

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

Individual sessions

CPT Custodian

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State taxes update

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WA stamp duty rewrite: late breaking development

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Pay-roll tax and employee share schemes

Author(s):  David Manton

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States' taxation cases update

Author(s):  Kiernan DORNEY QC

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Corporate reconstruction relief

Author(s):  Frank BRODY

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Planning - how far can you go?

Author(s):  David W MARKS

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Stamp duty: minor mistakes but major problems

Author(s):  Graeme COTTERILL

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Author(s):  Gary MATTHEWS

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Valuations

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Trusts

Author(s):  John GLOVER

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Charitable exemptions from pay-roll tax

Author(s):  Steve BATROUNEY

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Land rich duty

Author(s):  Fiona GIUSEPPI

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Payroll tax harmonisation

Author(s):  Andrew Phyland,  Bob SMITH

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