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  • Relevant CGT events


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

    End of attention

    For roll-over to apply, one of the following events must happen. The transferor:

    • disposes of an asset to the transferee spouse (CGT event A1)
    • enters into an agreement with the transferee spouse under which:  
      •  the right to use and enjoy a CGT asset passes to them
      • title in the asset will or may pass to them at the end of the agreement (CGT event B1). There is no roll-over if title in the CGT asset does not pass to them when the agreement ends
    • creates a contractual or other right in favour of the transferee spouse (CGT event D1)
    • grants an option to the transferee spouse or renews or extends an option granted to them (CGT event D2)
    • owns a prospecting or mining entitlement, or an interest in one, and grants the transferee spouse a right to receive income from operations carried on by the entitlement (CGT event D3)
    • is a lessor and grants, renews or extends a lease to the transferee spouse (CGT event F1).

    There is no roll-over for the transfer of trading stock.

    Last modified: 06 Oct 2009QC 27417