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Scrip-for-scrip roll-over relief : "a great idea but..."

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Published on 21 Mar 00 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers: Conditions for availability of rollover relief; Types of securities that can be rolled over; Current limitations of the provisions and possible extensions.

Author profile

Kenneth Spence CTA-Life
Photo of author, Ken SPENCE Ken is a Special Counsel in the Melbourne office of Greenwoods & Herbert Smith Freehills. He has been closely involved for many years in advising Australian and foreign-owned listed companies on M&A transactions and has been extensively involved with both clients and tax professional bodies in relation to all aspects of the tax consolidation regime. Ken is a past President of The Tax Institute. - Current at 23 August 2016
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This was presented at CGT Assets & Trusts and Scrip for Scrip Rollover Relief .

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Scrip for scrip rollover relief

Author(s):  Ken SPENCE

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CGT Assets & Trusts

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