Blue Ocean is 100% wrong. If it were true companies would be constantly merging and taking each other over just to avoid CGT.
Rollover Relief does not reset a new capital gains threshold. it simply allows shareholders to take scrip without triggering a CGT event. The ATO isn't going to forget about collecting tens of billions in CGT for no reason.
Get some advice from a qualified tax accountant not some financial planner.
APT Price at posting:
$132.15 Sentiment: Sell Disclosure: Not Held