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  Miscellaneous 2003

Capital Gains Tax Implications and Loss Preservation on Corporate Reorganisations

Source: National

Published Date: 23 Aug 2003

 
This presentation covers the following issues:
- CGT rollover relief especially Subdivision 126-B
- scrip for scrip and other CGT concessions (other than the demerger concessions)
- loss integrity measures including 'same share / same owner' rule, the unrealised loss provisions and the integrity measures aimed at loss cascading
- the preservation of tax attributes by the Group during the reorganisation
- the application of Part IVA in the context of such reorganisations.

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Author(s)

Individual Session

CGT Implications and Loss Preservation on Reorganisation

Author(s): Andrew Hamad , David Linke
Materials from this session:

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