This session explores various CGT rollovers that could be used to restructure small businesses, including flagging particular features that need to be managed for each rollover.
- Subdivisions 122-A and 122-B – rollovers from individuals/trusts (including as partners) to a company
- Subdivision 124-M – scrip for scrip rollover
- Division 124-N – trust to company rollover
- Division 126-G – (fixed) trust cloning; and
- Division 615 – interposition of a company.