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  • If you choose rollover relief:
    Attention

    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
    • you disregard any capital gain or capital loss made under the demerger, and
    • your new interests in the demerged entity are acquired on the date of the demerger; however if a proportion of your original interests were acquired before 20 September 1985 (pre-CGT), the same proportion of your new interests in the demerged entity are treated as pre-CGT assets.
    Last modified: 25 Feb 2020QC 27448