This presentation covers:
- the Beneficiary v Commissioner of Taxation [2020] AATA 3136
- N & M Martin Holdings Pty Ltd v Commissioner of Taxation [2020] FCA 1186
- JobKeeper 2.0
- COVID-19 limited recourse borrowing arrangement relief
- roll-overs relief 101
- practical measures to manage risk
- Hart v FCT [2019] FCAFC 179 and the danger lurking in back to back roll-overs
- accessing demerger relief in light of the recently finalised TD 2020
- triggering stamp duty liabilities
- consideration of anti-avoidance provisions
- the future of roll-overs.