Consequences of roll-over

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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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Where you transfer the asset

Where you transfer the asset, the consequences of roll-over are:

• for assets acquired before 20 September 1985: any capital gain or capital loss is disregarded
• for assets acquired on or after 20 September 1985: marriage breakdown roll-over enables you to disregard any capital gain or capital loss you make from the CGT event that involves you and the transferee spouse.