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Division 124M - scrip for scrip rollover seminar paper

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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 29 Oct 04 by VICTORIAN DIVISION, THE TAX INSTITUTE

This paper covers the following topics:

what interests are eligible for roll-over
the conditions that must be met
partial rollover and choice
the impact on pre-CGT original interests and non-resident interest holders
the significant stakeholder rules.

Author profiles

Andrew O'Bryan CTA

Andrew O'Bryan, CTA is a Partner at Hall & Wilcox Lawyers and provides advice on the application of a wide range of taxation. He has substantial knowledge of taxation and commercial practice and advises his clients on income tax, capital gains tax, tax audits and reviews, fringe benefits tax, business structuring and transactions, liquidations and reconstructions, superannuation, retirement planning, business succession, estate planning, and philanthropy. Andrew advises accounting and legal firms on their clients’ affairs. He also draws clients from industry, commerce and high-net-worth private family groups. One of his main interests is advising private business owners on the transition of management and control of family businesses to the next generation. Andrew has been recognised in the The Best Lawyers in Australia in Tax Law every year since 2014 and is a leading tax lawyer in Victoria in Doyle's Guide to the Australian Legal Profession. - Current at 04 July 2023

More by Andrew O'BRYAN

Build it and they will come – Property development by SMSFs paper - 04-August-2011
SME hot topics paper - 02-March-2011
Building, buying, holding, selling and valuing intangible business assets paper - 13-March-2009
Fixed trust/fixed entitlement paper - 10-October-2008
Succession planning: Some taxation issues to consider paper - 15-August-2008
Over my dead body: Family maintenance claims - 01-December-2006
Service entities - where to now? paper - 20-October-2006
Tax traps for SME loans paper - 07-April-2006
Q & A: Funding discretionary trust distributions; Deductibility of interest - 01-October-2005
Q&A: CGT - some issues arising in practice - 01-June-2005
Q&A: Tax consolidation, Div 7A and the Small Business Concessions - 01-March-2005
Q&A: Family Trust Elections - 01-August-2004
Recent Developments - Amnesty & 2004 Federal Budget announcement seminar paper - 09-June-2004
Q & A: At Call Loans to Private Companies - profits first by stealth - 01-June-2004
Q&A: IP, IT & a byte: The Tax Bite On Intellectual Property - 01-May-2004
Intellectual Property and Black Hole Expenditure convention paper - 02-April-2004
Q&A: The good, the extremely bad and the ugly - 01-April-2004
Q&A: Value Shifting Basics - 01-December-2003
Q&A: Value Shifting Basics - 01-November-2003
Q&A: Business Real Property: Where to draw the line? - 01-October-2003
Taxing Trust Issues seminar paper - 24-July-2003
Q&A - 01-April-2003
Q & A - 01-March-2003
Q and A - 01-October-2002
Q & A: private company loans and Division 7A - 01-July-2002
Q & A: Reasonably arguable position papers - how to be wrapped in a RAP - 01-February-2002
Q & A: Salary Sacrifice Arrangements - 01-July-2001
Tax Q & A - 01-May-2001
Tax Q&A - 01-April-2001
Q&A: Scrip-for-scrip rollover - 01-October-2000
Q&A: sale of going concerns: GST free? Not as easy as it looks - 01-September-2000
Hall & Wilcox Update - 24-August-2000
Q&A: prepayment rules - 01-August-2000
Q & A : PAYG: withholding problems with ABNs - 01-July-2000
Tax Q&A: imputation credits and dividend rebates - don't lose them on 1 July 2000 - 01-June-2000
Tax update - 11-May-2000
Tax Q&A: 1 April 200 amendments: FBT meets GST - more sacrifice in salary? - 01-May-2000
Tax update - 27-April-2000
Tax Q&A: CGT concessions amending legislation - 01-April-2000
Tax Q&A: Superannuation: death benefits nominations - ruling from the grave - 01-March-2000
Tax Q & A: Ralph Reforms: Capital gains tax amending legislation: trusts live! - 01-February-2000
Tax Q&A: Ultimate beneficiary statements: lifting the lid on secret distributions - 01-October-1999
Tax Q & A: Trust distributions: the implications of the pattern of distribution test - 01-July-1999
Tax Q & A: Capital gains tax: rollovers and buybacks - 01-June-1999
Tax Q & A: Division 17B - small business retirement exemptions - 01-May-1999
Division 17A - small business rollover relief - 01-April-1999
Blue bayou: CGT blunders and bloopers - 13-April-1998
The new rules of Section 108 - 16-February-1998

Click here to expand/collapse more articles by Andrew O'BRYAN.

Mark Payne

Mark is a Partner in HWL Ebsworth’s Taxation group. Mark provides advice to Australian and international clients on a broad range of taxation, superannuation and financial services-related areas with a particular emphasis on SMSFs. - Current at 02 June 2015

More by Mark PAYNE

Payroll tax: What is the NSW OSR really looking for? paper - 21-May-2015
Superannuation paper - 16-May-2013
Company titled land paper - 10-August-2010
Super in a tax free world paper - 27-May-2008
Part II - Warrants in practice paper - 28-April-2008
Share buy-backs - is this the beautiful end? - 01-March-2007
Q&A: Co-operatives and Non-profits denied application of mutuality principle - 01-October-2004

Click here to expand/collapse more articles by Mark PAYNE.

This was presented at Corporate Tax Intensive: Corporate Tax Stakes .

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Hot issues for corporate taxpayers

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DisclaimerThese materials are 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.

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Taxation of financial arrangements: issues for the non-banking/non-finance sectors

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The new international tax regime: practical impacts and planning

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Division 124M - scrip for scrip rollover

Author(s): Andrew O'BRYAN, Mark PAYNE

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Division 124M - scrip for scrip rollover seminar paper
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Capital allowances and Division 43

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Audit hotspots - lessons learned from corporate audits

Author(s): Stef MASON

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Corporate Tax Intensive: Corporate Tax Stakes

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Division 124M - scrip for scrip rollover seminar paper

Author profiles

Andrew O'Bryan CTA

More by Andrew O'BRYAN

Mark Payne

More by Mark PAYNE

Individual sessions

Hot issues for corporate taxpayers presentation

Taxation of Financial Arrangements: what's next for financial institutions?

Preparing the consolidated tax return presentation

Victorian duty update and practical compliance tips seminar paper

Victorian duty update and practical compliance tips presentation

Taxation of financial arrangements: issues for the non-banking/non-finance sectors seminar paper

Taxation of financial arrangements: issues for the non-banking/non-finance sectors presentation

Litigation - riding the beast

Demystifying the complexities of tax and the new accounting standards presentation

The new international tax regime: practical impacts and planning presentation

Division 124M - scrip for scrip rollover seminar paper

Division 124M - scrip for scrip rollover presentation

Capital allowances and Division 43 presentation

Selling the tax message presentation

Bread and butter issues for tax managers seminar paper

Bread and butter issues for tax managers presentation

Reasonably arguable position presentation

Consolidation: focussing on the formation tax return seminar paper

Audit hotspots - lessons learned from corporate audits presentation

Further details about this event:

Copyright Statement

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