Capital gains tax (CGT) rollover: statutory licence holders

Information for statutory licence holders when your licence ends and is replaced.

You may be able to roll over your capital gains tax (CGT) obligations when:

• your statutory licence ends
• you are issued a new statutory licence authorising activities similar to those authorised under your original licence.

Depending on the conditions under which your licence ends, you may be able to:

• defer all or part of your CGT obligations
• roll over all or part of the cost base of your original licence.