This presentation covers:
- summary of roll-overs
- small business CGT concessions
- Sub-division 122-A and 122-B: Roll-over to a wholly-owned company
- Sub-division 124-M: Scrip for scrip roll-over
- Sub-division 124-N: disposal of assets by a trust to a company
- genuine restructure
- safe harbour rule
- discretionary trusts.