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In the Budget 2010–11 the Government announced it will amend the capital gains tax (CGT) demerger provisions so that demerger groups which currently include corporations sole or a complying super entity can benefit from the CGT demerger roll-over. This will be done by allowing another entity to be the head entity of such demerger groups, with effect from 7.30pm (AEST) on 11 May 2010.