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.