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Session 12.1: New ATO views on back to back rollovers

With Dung Lam, CTA, Coleman Greig Lawyers and Annelise Jeromela, FTI, Coleman Greig Lawyers


There are an abundance of CGT roll-overs (and concessions) which taxpayers have access to. This session will focus on:

  •  Decision making when choosing the appropriate rollover and implementing it;
  •  New ATO guidance on back to back rollovers [note: applying the concepts from TD 2019/D1] – Part         IVA is not the only issue to be concerned about; and
  •  Structuring into multiple rollovers – impacts on the CGT discount and other issues.
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