If you receive an asset



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 receive a replacement asset when the event happens, you can choose a roll-over only if:

  • the replacement asset is not held as trading stock when you acquire it and
  • the market value of the replacement asset s more than the cost base of the original asset just before the event happened.
Last modified: 18 Sep 2009QC 18323