Restructuring and CGT roll-overs: tips for Advisors Slide Overview

1. Roll-overs Relief 101;

2. Practical measures to manage risk;

3. Hart v FCT [2019] FCAFC 179 and the danger lurking in back to back roll-overs;

4. Accessing demerger relief in light of the recently finalised TD2020/6;

5. Triggering stamp duty liabilities;

6. Consideration of anti-avoidance provisions; and

7. The future of roll-overs

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