Miscellaneous Capital Gains Tax (CGT) 2020

Restructuring with CGT roll-overs: Tips for advisors

Source: Victoria

Published Date: 25 Sep 2020

 

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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.
Author(s)

Individual Session

Restructuring with CGT roll-overs: Tips for advisors

Author(s): Laura Spencer , Neil Brydges CTA , Adam Dimac

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Miscellaneous Capital Gains Tax (CGT) 2020

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