Rollovers, Restructures
& Consolidations
MGS Private advises on CGT rollovers, business restructures and corporate consolidations — managing tax consequences at every stage of a transaction, restructure or ownership change.
What is a CGT rollover?
A capital gains tax (CGT) rollover allows you to defer or disregard a capital gain or capital loss until a later CGT event occurs. Rather than triggering an immediate tax liability, the rollover preserves cost base and defers the tax consequence — giving businesses the flexibility to restructure without immediate tax cost.
Same-Asset Rollovers
The original asset continues — on modified terms
Replacement-Asset Rollovers
Involuntary disposals — tax consequence deferred
Restructures — when and why
Business restructuring is essential when your business evolves and the existing structure no longer serves your needs. MGS Private advises on the tax consequences of each restructure type and designs the steps to minimise or eliminate tax cost.
Asset Protection Restructures
Separating trading risk from accumulated wealth — moving assets to a safer entity before a vulnerable event occurs.
Introducing New Partners
Restructuring to accommodate new equity partners — choosing the right entity type and managing the tax consequences of the transition.
Changes in Business Model
Market shifts or growth requiring changes to entity type — switching between trust, company or other structures — with tax consequences managed at every step.
Market valuations: An independent valuation is required for many restructures, particularly those involving related parties. MGS Private advises on high-risk valuations and whether external valuation evidence is required to support the transaction.
Corporate consolidation & reconstruction
Corporate consolidations involve the merger or reorganisation of corporate group entities — raising complex questions around tax cost settings, entry and exit charges, and the treatment of losses and liabilities.
- Tax cost setting rules on entry to a consolidated group
- Exit charges and their management on departure
- Treatment of losses within consolidated groups
- Multiple entry consolidated groups (MEC groups)
- Interposed entity rules and their consequences
- Debt restructuring within consolidated groups
- Value shifting rules and their interaction with consolidation
- Stamp duty consequences in NSW, QLD, WA and Victoria
Mergers & Acquisitions
Takeovers, mergers and asset sales raise complex tax issues at every stage — from due diligence through to completion. MGS Private advises on CGT treatment, GST on the supply, duty consequences and the availability of rollover relief where eligible.
Insolvency Restructures
Where a business is facing financial difficulty, restructuring under insolvency provisions raises specific questions about the interaction with CGT, GST and duty consequences. MGS Private advises on the tax treatment of insolvency-driven restructures and eligibility for relief provisions.
Need advice on a rollover or restructure?
Brief MGS Private through your accountant or lawyer before the transaction proceeds.