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  • Other replacement asset roll-overs


    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
    Last modified: 06 Oct 2009QC 27417