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Other replacement asset rollovers

Last updated 3 March 2016

You may be able to defer a capital gain or capital loss when you replace an asset in the following circumstances (if you would like information on these rollovers, contact your tax adviser or the Tax Office):

  • an individual or trustee disposes of assets to, or creates assets in, a wholly owned company
  • partners dispose of assets to, or create assets in, a wholly owned company
  • a CGT event happens to small business assets and you acquire replacement assets
  • your statutory licence is renewed or extended
  • your property is converted to strata title
  • you exchange shares in the same company or units in the same unit trust
  • you exchange rights or options to acquire shares in a company or units in a unit trust
  • you exchange shares in one company for shares in an interposed company
  • you exchange units in a unit trust for shares in a company
  • a body is converted to an incorporated company
  • you acquire a Crown lease
  • you acquire a depreciating asset
  • you acquire prospecting and mining entitlements
  • you dispose of a security under a securities lending arrangement
  • a trust restructure ends your ownership of units or interests.