Keywords:
Introduction -- The divorce rollover -- Facts -- Issues -- First instance decision -- Full Federal Court decision -- GST considerations -- Other rollovers and concessions -- 15 year exemption -- Active asset concession -- Retirement concession -- Replacement active asset rollover -- Trusts - cloning, splitting, removal of beneficiaries and winding up -- CGT event A1 -- CGT event E1 -- CGT event E5 -- CGT event E7