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  • Worksheets

    We have produced two worksheets to help taxpayers who participated in the restructure prepare their income tax return and update their capital gains tax (CGT) records:

    Use the 'choosing rollover' worksheet to work out the consequences for shares you made a capital gain   on and are choosing scrip-for-scrip rollover. (To be eligible for rollover relief, these shares must be post-CGT shares, that is, obtained on or after 20 September 1985.) Use the 'not choosing rollover' worksheet for your other shares.


    Pre-CGT shares are not eligible for scrip-for-scrip rollover relief.

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    You may have to use both worksheets, for example, if you have made a capital gain on some of your shares and a capital loss on others.

    Most people can use these worksheets but there are some qualifications. See Can you use these worksheets? to check if they are suitable for you.

      Last modified: 06 Oct 2009QC 20607