Other replacement asset roll-overs

Warning:

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

End of attention

• 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