Show download pdf controls
  • Scrip for scrip roll-over



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

    End of attention

    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