Miscellaneous Capital Gains Tax (CGT) 2020

Restructuring and CGT roll-overs: Tips for advisors

Source: Victoria

Published Date: 25 Sep 2020


This presentation covers:

  • the Beneficiary v Commissioner of Taxation [2020] AATA 3136
  • N & M Martin Holdings Pty Ltd v Commissioner of Taxation [2020] FCA 1186
  • JobKeeper 2.0
  • COVID-19 limited recourse borrowing arrangement relief
  • roll-overs relief 101
  • practical measures to manage risk
  • Hart v FCT [2019] FCAFC 179 and the danger lurking in back to back roll-overs
  • accessing demerger relief in light of the recently finalised TD 2020
  • triggering stamp duty liabilities
  • consideration of anti-avoidance provisions
  • the future of roll-overs.

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Author Profile
Neil Brydges CTA

Author Profile
Adam Dimac

Author Profile
Laura Spencer

Individual Session

Restructuring with CGT roll-overs: Tips for advisors

Author(s): Laura Spencer , Neil Brydges CTA , Adam Dimac


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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous Capital Gains Tax (CGT) 2020

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