M Have you applied a CGT exemption or rollover?

Warning:

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

If the fund has capital gains disregarded or deferred as a result of an application of a CGT exemption or rollover, print X in the Yes box at M. Otherwise print X in the No box. If you selected Yes you may need to provide details of certain CGT exemptions or rollovers, if you are required to lodge a Capital gains tax (CGT) schedule 2013.

Print in the code box at M the appropriate code, from the list below, for the CGT exemption or rollover applied to disregard or defer a capital gain. Choose the most specific rollover or exemption that applies. For example, choose ‘Scrip for scrip rollover (Subdivision 124-M)’ before the more general rollover ‘Replacement asset rollovers (Division 124)’.

If more than one CGT exemption or rollover applies, select all the codes that apply. If you are lodging on a paper return, print the code that corresponds to the CGT exemption or rollover that resulted in the largest amount of capital gain disregarded or deferred.

See also  

• Guide to capital gains tax 2013