Consequences of rollover

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

End of attention

Where you transfer the asset

Where you transfer the asset, the consequences of rollover are:

• for assets acquired before 20 September 1985: any capital gain or capital loss is disregarded, and
• for assets acquired on or after 20 September 1985: marriage breakdown rollover ensures you disregard any capital gain or capital loss you make from the CGT event that involves you and the transferee spouse.