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Conditions for marriage breakdown roll-over

Last updated 5 October 2009

For the roll-over conditions to be met, a CGT event must happen because of:

  • an order of a court or court order made by consent under the Family Law Act 1975 or a similar law of a foreign country
  • a maintenance agreement approved by a court under section 87 of that Act or a similar agreement under a foreign law, or
  • a court order under a State, Territory or foreign law relating to de facto marriage breakdowns.

Please note that maintenance agreements registered under section 86 of the Family Law Act 1975 are excluded.

QC27417