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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