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    Why rollover your capital gain?

    If you satisfy the conditions for a capital gains tax (CGT) rollover you may be eligible to roll over all or part of your capital gain.

    Generally, the rollover has three consequences:

    • we disregard any capital gain that arises from ending your original licence
    • the new licence is treated as though you acquired it on the date that you acquired your original licence
    • the cost base of your original licence (or licences) will be allocated to your new licence (or licences).
      Last modified: 21 Jun 2016QC 21301