• Indexation

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    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 a CGT event happens to the replacement asset - for example, a later disposal - for indexation and the CGT discount the 12-month rule applies provided the periods of ownership of the original asset and of the replacement asset are together at least 12 months.

    Last modified: 18 Sep 2009QC 18323