This paper covers:
- roll-overs 101
- practical measures to manage task risk
- Hart v FCT [2019] FCAFC 179 and the danger lurking in back to back roll-overs
- accessing demerger relief in light of TD 2020/6
- beware of triggering state tax liabilities
- casting the net: anti-avoidance provisions
- looking to the future: ATO and Board of Taxation's Reviews.