BDO submission re the Board of Tax review of CGT rollovers

As part of its review of the CGT rollover rules, the Board of Taxation (BoT) recently issued a consultation paper on replacing the current CGT restructure rollovers with a comprehensive general restructure rollover.

The BoT is seeking submissions that may inform the Board’s advice to Government on the approach to take in reforming CGT rollovers. In response, BDO National Tax has prepared a BDO submission.