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.