This paper covers:
- CGT relief, including rollovers
- small business restructuring CGT relief " Subdiv 328-G
- discount capital gains and trusts' net capital gains " Division 115 ITAA 1997
- rollover to wholly-owned company " Division 122 ITAA 1997
- scrip for scrip roll-over " Subdivision 124-M ITAA 1997
- disposal of assets by a trust to a company " Subdivision 124-N
- small business relief " Division 152.