• Capital gains tax (CGT) rollover: statutory licence holders

    Information for statutory licence holders when your licence ends and is replaced.

    You may be able to roll over your capital gains tax (CGT) obligations when:

    • your statutory licence ends
    • you are issued a new statutory licence authorising activities similar to those authorised under your original licence.

    Depending on the conditions under which your licence ends, you may be able to:

    • defer all or part of your CGT obligations
    • roll over all or part of the cost base of your original licence.
      Last modified: 21 Jun 2016QC 21301