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  Miscellaneous 2020

Session 12.1: New ATO views on back to back rollovers

Published Date: 11 Mar 2020

 

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There are an abundance of CGT roll-overs (and concessions) which taxpayers have access to. This video focuses on:
  • decision making when choosing the appropriate rollover and implementing it
  • new ATO guidance on back to back rollovers [note: applying the concepts from TD 2019/D1] " Part IVA is not the only issue to be concerned about
  • structuring into multiple rollovers " impacts on the CGT discount and other issues.
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