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  • Buildings or structures constructed on land acquired before 20 September 1985



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

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    Buildings or structures constructed on or after 20 September 1985 on land acquired before that date are also considered to be separate CGT assets from the original land. The major capital improvement threshold and 5% of capital proceeds rules do not apply to them. Therefore, they may be subject to CGT if you use them other than as your main residence.

    Dwellings transferred after marriage or relationship breakdown

    Special rules apply to dwellings transferred to you from a spouse, or a company or trustee of a trust, if the marriage or relationship breakdown rollover applies.

    See also:

    Last modified: 20 Jul 2021QC 64895