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Restructuring with CGT roll-overs: Tips for advisors paper

Member Price: $57.00
Non Member Price: $75.00

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Published on 25 Sep 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • roll-overs 101
  • practical measures to manage task risk
  • Hart v FCT [2019] FCAFC 179 and the danger lurking in back to back roll-overs
  • accessing demerger relief in light of TD 2020/6
  • beware of triggering state tax liabilities
  • casting the net: anti-avoidance provisions
  • looking to the future: ATO and Board of Taxation’s Reviews.

Author profiles

Neil Brydges CTA
Neil Brydges, CTA, is a Principal in Sladen Legal’s tax group. Neil primarily practises in direct taxes and GST, with a focus on the taxation of trusts, deceased estates, property, corporate tax, M&A and Division 7A. Neil has also advised extensively on cross-border taxation issues. Neil is an Accredited Specialist in Taxation Law and a member of the Tax & Revenue Law Committee with the Law Institute of Victoria, Chair of the Tax Committee of the Law Council of Australia, and a Chartered Tax Adviser with The Tax Institute. - Current at 21 January 2026
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Laura Hussey ATI
Laura Hussey, ATI, is a Senior Associate at KHQ Lawyers in the Tax and Structuring team, with a primary focus on taxation, trust law, and succession planning. Laura specialises in advising family offices, family groups, and high-net-worth individuals on complex succession strategies and group structuring. Her practice also extends to tax disputes and the taxation of emerging assets, including crypto. Laura is known for delivering clear, practical, and commercially focused advice, and is a trusted advisor and advocate to her clients. Laura is a member of The Tax Institute’s VIC State Council, Trusts Intensive Committee, and Local Tax Club Committee, and is Chair of the SME Stream for the Annual VIC Tax Forum. - Current at 11 May 2026
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Individual sessions

Restructuring with CGT roll-overs: Tips for advisors

Author(s):  Neil Brydges,  Laura Spencer

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