Restructuring and CGT roll-overs: tips for Advisors Slide Overview
Roll-overs Relief 101;
Practical measures to manage risk;
Hart v FCT [2019] FCAFC 179 and the danger lurking in back to back roll-overs;
Accessing demerger relief in light of the recently finalised TD2020/6;
Triggering stamp duty liabilities;
Consideration of anti-avoidance provisions; and
The future of roll-overs
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