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Back-to-back rollovers – New ATO guidance paper

Published on 11 Mar 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • why do we implement back-to-back rollovers?
  • back-to-back rollovers and the ‘nothing else’ attack
  • back-to-back CGT rollovers and Part IVA
  • securing the CGT discount
  • what do we do if the ATO presses its ‘nothing else’ approach?

Author profiles

Dung Lam CTA
Dung Lam, CTA, is a Special Counsel at Coleman Greig Lawyers with more than 20 years’ experience in advising on a wide variety of taxes including income tax, capital gains tax, GST and state taxes such as duty, payroll tax and land tax. Dung also has extensive experience advising on taxation trusts, superannuation issues in the self-managed superannuation funds arena and tax issues related to estate planning. Dung is a Chartered Tax Adviser, full member of the Society of Trusts and Estate Practitioners, an accredited Specialist in Business and Personal Tax with the NSW Law Society, a member of the Business Law Section Taxation Committee of the Law Council of Australia and a member of the NSW Law Society Liaison Committee with the Revenue NSW. Dung advises a broad range of clients ranging from corporates, small to medium enterprises, high net worth individuals, professional firms, accountants, financial planners and their clients. - Current at 31 July 2020
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Annelise Jeromela FTI
Annelise is a lawyer at Coleman Greig, having joined the Sydney CBD’s Tax team last month. Annelise has developed a high level of experience and knowledge in the area of Capital Gains Tax and International tax. She has worked with many clients in the accounting industry and assisted multiple companies in the area of business operations and taxation advice. Having this specific exposure and hands on experience has allowed her to gain valuable insights into how tax matters work from a practical and alternative perspective. - Current at 23 April 2020

 

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