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Other replacement asset roll-overs

Last updated 5 October 2009

  • Disposal or creation of assets by individual or trustee to a wholly-owned company
  • Disposal or creation of assets by partners to a wholly-owned company
  • CGT event happens to small business assets and you acquire replacement assets
  • Renewal or extension of a statutory licence
  • Strata title conversion
  • Exchange of shares in the same company or units in the same unit trust
  • Exchange of rights or options to acquire shares in a company or units in a unit trust
  • Exchange of shares in one company for shares in an interposed company
  • Exchange of units in a unit trust for shares in a company
  • Body is converted to an incorporated company
  • Crown leases
  • Depreciating assets
  • Prospecting and mining entitlements
  • Disposal of a security under a securities lending arrangement