• Disposal cases

    Attention

    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

    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