• Conditions for marriage breakdown roll-over

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

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    There is roll-over if one of the CGT events listed below happens involving you and your spouse, a company or trustee of a trust. The event must happen because of:

    • an order of a court or court order made by consent under the Family Law Act 1975 or a similar law of a foreign country or
    • a maintenance agreement approved by a court under section 87 of that Act or a similar agreement under a foreign law or
    • a court order under a State, Territory or foreign law relating to de facto marriage breakdowns.

    Note: Maintenance agreements registered under section 8 of the Family Law Act 1975 are excluded.

    Last modified: 18 Sep 2009QC 18323