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What are some of the features of using the small business restructure roll-over?
- It applies to the transfer of active CGT assets, depreciating assets or trading stock
- You can access this concession if your aggregated turnover is less than $10 million
- This roll-over applies to both active and passive assets and can also be used to roll over personal use assets
- You can access this concession if your aggregated turnover is less than $20 million
