• Liquidation, takeovers, mergers and demergers

    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

    If you purchased shares in a company that has gone into liquidation, see the Guide to capital gains tax for information on how to calculate your CGT.

    If you purchased shares in a company that has been taken over or merged with another company, see the Personal investors guide to capital gains tax for information on how to calculate your CGT.

    If you have received new shares under a demerger that happened on or after 1 July 2002, you may be eligible to choose demerger rollover relief. See the Guide to capital gains tax for further information.

    Last modified: 28 Oct 2016QC 25651