This paper focuses on the capital gains tax rollovers that are most often used in the context of restructuring and business succession together with the related stamp duty issues that need to be taken into account. The main issues that will be dealt with are:
- scrip for scrip arrangements
- individual to company rollovers
- company to company rollovers
- consolidations
- stamp duty concessions.
This paper was also presented by the author at the "SMEs - there's more to know!" seminar held in Brisbane on 10 February 2006 and by David Marschke at the "Asset Protection and Business Succession - Current Issues" seminar held in Cairns on 10 March 2006.