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  Corporate tax 2019

Technical landmines in corporate transactions

Source: QLD

Published Date: 30 May 2019

 

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This paper covers:

  • the nothing else rule for demergers and certain capital gains tax roll-overs
  • the single arrangement rule in scrip for scrip roll-overs
  • the perennial issue of pre-sale dividends
  • navigating the public offer test for debt raisings
  • landmines concerning employee share schemes.
Author(s)

Individual Session

Technical landmines in corporate transactions

Author(s): Muhunthan Kanagaratnam CTA , Julian Lian
Materials from this session:

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