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Often taxpayers access the scrip for scrip roll-over relief when selling their company to a purchaser for an issue of shares.
Whilst no CGT should be payable, you may have lost your ability to access the small business CGT concessions going forward.
This is particularly the case where you have gone from at least a 20% interest in your company, to a less than 20% interest in the purchaser - you may no longer be a CGT concession stakeholder!
So, if you can access the small business CGT concessions on the sale to the purchaser, think about applying those instead of the scrip for scrip roll-over. That way you can lock away your tax-free gain now and get a tax-cost uplift in your shares in the purchaser.
Overall, you can pay less tax!