2024

Restructuring – to roll or not to roll?

Published Date: 15 Feb 2024

 

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A rolling stone gathers no moss, or does it?

For most private groups, in the absence of consolidation, restructuring often requires the use of a CGT rollover or CGT rollovers. This session covers CGT rollovers for commonly used for restructuring private groups, flagging features to be managed for each rollover. The session also discusses:

  • Multi-step transactions
  • Interactions with consolidation and earnouts
  • Are the anti-avoidance rules an issue
  • Areas of ATO focus; and
  • Triggering State tax liabilities (in brief).

Details

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The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

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2024

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