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).