This session covers:
- Technical Compliance: We’ll break down the eligibility and procedural requirements for roll-overs, highlighting the essential steps for successful application and taxefficient restructuring.
- Back-to-Back Roll-Overs: Discussing how multiple roll-overs impact the CGT discount and sharing strategies to manage these effects for better tax outcomes.
- The “Nothing Else” Condition: Exploring this important requirement, which ensures no additional benefits are derived from the roll-over, and providing tips on how to comply in various transaction scenarios.