Show download pdf controls
  • CGT exemption and roll-over type codes

    Using the table below, choose the exemption or rollover code that best describes your circumstances. If more than one code applies, choose the code that applies to the largest amount of capital gain.

    Use code T if you have either received or disposed of an asset under the Small business restructure roll-over provisions.

    Code

    CGT exemption or roll-over

    A

    Small business active asset reduction (Subdivision 152-C)

    B

    Small business retirement exemption (Subdivision 152-D)

    C

    Small business roll-over (Subdivision 152-E)

    D

    Small business 15 year exemption (Subdivision152-B)

    E

    Foreign resident CGT exemption (Division 855)

    F

    Scrip for scrip roll-over (Subdivision 124-M)

    I

    Main residence exemption (Subdivision 118-B)

    J

    Capital gains disregarded as a result of the sale of a pre-CGT asset

    K

    Disposal or creation of assets in a wholly-owned company (Division 122)

    L

    Replacement asset roll-overs (Division 124)

    M

    Exchange of shares or units (Subdivision 124-E)

    N

    Exchange of rights or options (Subdivision 124-F)

    O

    Exchange of shares in one company for shares in another company
    (Division 615)

    P

    Exchange of units in a unit trust for shares in a company (Division 615)

    R

    Demerger roll-over (Subdivision 125-B)

    S

    Same asset roll-overs (Division 126)

    T

    Small business restructure roll-over (Subdivision 328-G)

    U

    Early stage investor (Subdivision 360-A)

    V

    Venture capital investment (Subdivision 118-F)

    X

    Other exemptions and rollovers

      Last modified: 26 Jun 2019QC 59111