Before tackling turnarounds, here are some important harmonic tricks that any jazz guitar player know.
Chord Substitutions
Chord substitution involves replacing a chord by another.
These chords can belong to the same key or can be outside, provided that they share common notes with the chord they replace.
Here are some chord substitutions that can be used in turnarounds :
Diatonic Substitutions
Diatonic substitutions are the most used and the easiest to understand.
How do they work?
It is very simple, each chord within a same key can be replaced with another chord a diatonic third apart.
Let's take an example. When harmonized in thirds, the C major scale provides seven chords that are :
Cmaj7 (I) - Dmin7 (ii) - Emin7 (iii) - Fmaj7 (IV) - G7 (V) - Am7 (vi) and Bm7b5 (vii).

- Cmaj7 can be replaced by Em7.
- Dm7 by Fmaj7.
- Em7 by G7.
- Fmaj7 by Am7.
- G7 by Bm7b5.
- Am7 by Cmaj7.
- Dm7b5 by Dm7.
This can be applied to any turnaround and any chord progression.
Tritone Substitutions
Tritone subsitutions (or dominant chord substitution) is to replace a dominant 7 chord by another dom7 chord whose root is a tritone (three whole-steps) away from the chord of origin .
Example with G7 (V), that can be replaced by Db7 which is a tritone away.

This priniciple can be applied to any dom7 chord of turnaround.
Diminished Substitutions - 7b9 vs Dim7
As you will see in the next turnaround variations, 7b9 chords will be used as the degree VI in place of non-altered dom7 chords.
These chords have a solid harmonic relation with diminished 7 chords.
They have several notes in common : The 3rd (B), the b7 (F), the b9 (Ab) and the root (G) of G are respectively the root, b5, bb7 and b3 of Bdim7 (B°).
In other words, it means that you can replace any 7b9 chord with a dim7 chord starting on the third of this 7b9 chord.

Now let's take the concept one step further. Diminished 7 chords are symmetrical, they are built by stacking minor third intervals.
It means there are four diminished chords in one chord.
Example : C diminished 7th is built with four notes : C, Eb, Gb and A.
Each note is separated by a minor third (three semitones) so, there are three other diminished seventh chords built on each note of Cdim7 chord : Ebdim7, Gbdim7 and Adim7.
All of that is to say that you can replace G7b9 (the VI chord of Bb turnaround) by four diminished 7 chords that are Bdim7, Ddim7, Fdim7 and Abdim7.