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  • Original asset acquired on or after 20 September 1985



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

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    If you acquired the original asset after 20 September 1985 and if the amount you spend on the repair or replacement of the asset is not equal to the amount of money you received when the event happened, what roll-over s available for you depends on whether:

    • the money you received exceeds the cost of repairing or replacing the asset and
    • the capital gain you make when the event happens is:
      • more than that excess or
      • less than or equal to that excess or
    • the money received does not exceed the cost of repairing or replacing the asset.
    Last modified: 18 Sep 2009QC 18323