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> Corporate > Capital gains tax essentials > In detail > Calculating a capital gain or loss   
 

Choices you make under capital gains tax

 
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Overview

There are a number of provisions in the capital gains tax (CGT) laws that allow you to make a choice.

Some of the provisions allow you to 'defer' or 'rollover' a capital gain you make when a CGT event (such as exchanging an asset for a replacement asset) happens until a later CGT event (such as selling the replacement asset).

Last Modified: Thursday, 28 June 2012
 
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