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This applies to CGT events that happen on or after 10 December 1999. With effect from that date, this roll-over allows for the deferral of your capital gains liability when certain interests in companies and trusts are exchanged for interests in another entity, typically as a result of a takeover. The roll-over allows you to defer the capital gains liability otherwise arising on the disposal of the original interests until a CGT event happens to the replacement interest.
Last modified: 18 Sep 2009QC 18323