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This session explores various CGT rollovers that could be used to restructure small businesses, including flagging particular features that need to be managed for each rollover.

  • Subdivisions 122-A and 122-B – rollovers from individuals/trusts (including as partners) to a company
  • Subdivision 124-M – scrip for scrip rollover
  • Division 124-N – trust to company rollover
  •  Division 126-G – (fixed) trust cloning; and
  • Division 615 – interposition of a company.

Individual Session

Author(s): Arda Ahmed


  • Took place at:Online

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