The final episode delves into the practical issues with the current system of CGT rollovers. It addresses the complexities and challenges in navigating the various rollovers, including subdivisions 122-A, 122-B, 124-M, 124-N, Division 615 and the small business restructure rollover. This episode also discusses a proposal from the Board of Taxation to simplify these rollovers by amalgamating them into a General Business Restructure Rollover. This proposed reform aims to streamline the restructuring process, especially for small businesses, highlighting ongoing efforts to optimise tax legislation for business restructures. However, these reforms may come at a cost for some.