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11 Feb 2021 Board of Taxation

CGT rollover project update

The Board of Taxation has provided an update on its CGT rollover project.

In December 2020, a Second Consultation Paper was released to present and develop a framework of principles for CGT rollovers. In addition, a general rollover for business restructuring was presented to replace the existing suite of transaction‐based restructure rollovers with a single, principles‐based relief.

In the coming weeks, the Board will reach out to stakeholders to discuss specific aspects of its proposal. An information video will be released on the Board’s website to cover the key aspects of the Paper. The Board will also host a Q&A session on Thursday 28 January 2021 at 4:00pm (AEST) to help stakeholders understand the key components of the proposed general rollover for business restructuring.

More information on the CGT rollovers can be found here.

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