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Restructuring with CGT roll-overs: Tips for advisors paper

Published on 25 Sep 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • roll-overs 101
  • practical measures to manage task risk
  • Hart v FCT [2019] FCAFC 179 and the danger lurking in back to back roll-overs
  • accessing demerger relief in light of TD 2020/6
  • beware of triggering state tax liabilities
  • casting the net: anti-avoidance provisions
  • looking to the future: ATO and Board of Taxation’s Reviews.

Author profiles

Neil Brydges CTA
Neil Brydges, CTA, is a Principal Lawyer in Sladen Legal’s tax group. Neil practises in all areas of direct and indirect tax with a focus on the taxation of trusts, corporate tax, mergers and acquisitions, international tax, and Division 7A. Neil is an Accredited Specialist in Taxation Law and Chair of the Tax & Revenue Law Committee with the Law Institute of Victoria, a member of the Tax Committee of the Law Council of Australia, and a Chartered Tax Advisor and member of the SME, Dispute Resolution, and GST Technical Committees with The Tax Institute. - Current at 02 June 2020
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Laura Spencer
Laura is a Senior Associate in Sladen Legal’s business law team. Laura practices in federal and state tax, structuring and asset protection, trust law and commercial matters. Laura is a member of The Tax Institute’s VIC 8th Annual Tax Forum Committee and Breakfast Club Committee. - Current at 24 August 2020
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