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  • Life and remainder interests



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

    End of attention

    There may be CGT consequences on the creation, surrender, expiry or disposal of a life interest or remainder interest.

    We have issued Taxation Ruling TR 2006/14 - Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those intereststo explain these. For more information, visit our website or seek advice from a recognised tax adviser.

    Last modified: 13 Jul 2020QC 27921