- Disposal or creation of assets by individual or trustee to a wholly-owned company
- Disposal or creation of assets by partners to a wholly-owned company
- CGT event happens to small business assets and you acquire replacement assets
- Renewal or extension of a statutory licence
- Strata title conversion
- Exchange of shares in the same company or units in the same unit trust
- Exchange of rights or options to acquire shares in a company or units in a unit trust
- Exchange of shares in one company for shares in an interposed company
- Exchange of units in a unit trust for shares in a company
- Body is converted to an incorporated company
- Crown leases
- Depreciating assets
- Prospecting and mining entitlements
- Disposal of a security under a securities lending arrangement
Other replacement asset roll-overs
Last updated 5 October 2009
QC27417