CGT Rollover Relief Roadmap
By Ned Galloway
1h 23m CPD time
Difficulty: Advanced
Get in - we're going for a drive through Subdiv 124-M, Div 615 & Subdiv 122-A before cruising into back-to-back roll-overs.
In this session, we cover:
Why restructure?
Subdivision 122-A – Roll-over to a company by an individual or trustee
Subdivision 124-M – Scrip for scrip roll-over
Division 615 – Business restructures
Dividend traps
Accounting issues
Pre-acquisition restructuring
Double the roll-overs, double the trouble(?)
Paule/Hart v FCT [2019] FCAFC 179
ATO’s approach to double rollover
Date recorded: 30 January 2025