- forming a partnership
- vesting trusts into companies
- other trust to company rollovers
- scrip for scrip CGT rollover
- de-merging
- tax consolidation.
This paper was also presented by Len Hertzman at the Roadmap to Business Restructures seminar held in Perth on 27 August 2004 and by Andrew Noolan at the Roadmap to Business Restructures seminar held in Sydney on 26 October 2004.