- issues to consider before restructuring
- why may a client want to restructure?
- CGT concessions and roll-overs
- subdivision 122-A (individual/trustee to company)
- subdivision 122-B (partnership to company)
- subdivision 124-N (unit trust to company) - requirements
- Division 615 (inserting HoldCo)
- small business CGT concessions
- the active asset test.
maintenance