Disposal cases



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

End of attention

You, a company or a trustee of a trust:

  • dispose of an asset to your spouse (CGT event A1) - this is likely to be the most commonly occurring CGT event
  • enter into an agreement with your spouse under which:
    • the right to the use and enjoyment of a CGT asset you own passes to them and
    • title in the asset will or may pass to them at the end of the agreement (CGT event B1). There is no roll-over if title in the CGT asset does not pass to them when the agreement ends.
Last modified: 18 Sep 2009QC 18323