Special Tax Topics 2025-2026 - Corporate restructures: Larger Businesses

This session explores common restructuring techniques and the available Capital Gains Tax (CGT) rollover options for clients operating within corporate structures. It focuses on pre-sale ahead of a transaction.

Learning outcomes

Upon successful completion of this topic, learners should be able to:

• Apply Division 615 rollover provisions to implement a holding company structure above one or more trading entities (top-hatting).
• Evaluate the use and impact of scrip-for-scrip rollover rules within restructuring scenarios.
• Identify when and how demerger provisions can be utilised to “spin off” a subsidiary to its shareholders.
• Recognise the tax consolidation implications associated with different restructure rollover options for larger corporate groups.

This session forms part of the Special Tax Topics series. These detailed sessions have been specifically designed for an online platform to ensure training is informative, immersive and engaging. These sessions will:

• Ensure you get the critical knowledge you need while minimising your time out of the office
• Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
• Help you avoid possible traps and pitfalls
• Give you answers to the questions most relevant to you

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

Continuing Professional Development hours

All sessions covered in our Special Tax Topics Series constitute verifiable CPD for CA ANZ and are likely to meet the Tax Practitioners Board’s CPD requirements.

Related packages

Looking for more? Our Essential Tax Updates perfectly complement these special topic sessions.