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The transferor must keep records of all acts, transactions, events or circumstances relevant to the acquisition, holding and transfer of the CGT assets to which the marriage breakdown roll-over provisions apply.
The transferee must keep records of all acts, transactions, events or circumstances relevant to the CGT assets received in order to calculate any capital gain or loss if any later CGT event happens to those assets.
Last modified: 18 Sep 2009QC 18323