• If you receive an asset

    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 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