Show download pdf controls
  • Conditions for marriage breakdown roll-over



    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 the roll-over conditions to be met, a CGT event must happen because of:

    • an order of a court or court order made by consent under the Family Law Act 1975 or a similar law of a foreign country
    • a maintenance agreement approved by a court under section 87 of that Act or a similar agreement under a foreign law, or
    • a court order under a State, Territory or foreign law relating to de facto marriage breakdowns.

    Please note that maintenance agreements registered under section 86 of the Family Law Act 1975 are excluded.

    Last modified: 06 Oct 2009QC 27417