To survive in the current challenging economic landscape many business owners may be considering a restructure, a merger or demerger. In such situations, we often look to access capital gains tax (CGT) roll-overs and land transfer (stamp) duty relief . These provisions provide taxpayers with the potential ability to restructure without triggering or reducing CGT and/or duty. However, these provisions are an area with great complexity and one which the ATO and SRO are keeping a keen eye on.