• You transfer the asset (transferor)

    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

    If you acquired the asset before 20 September 1985, any capital gain or loss you make from a CGT event that is a disposal to your spouse is disregarded.

    For all other assets you acquire on or after 20 September 1985, if there is marriage breakdown roll-over, any capital gain or loss you make from the CGT event that involves you and your spouse is disregarded.

    Last modified: 18 Sep 2009QC 18323