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Other same asset rollovers

Last updated 3 March 2016

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

  • an individual or trustee transfers a CGT asset to a wholly owned company
  • a partner transfers their interest in a CGT asset to a wholly owned company
  • a CGT asset is transferred between related companies
  • a trust disposes of a CGT asset to a company under a trust restructure
  • a CGT event happens because of a change to a trust deed of a complying approved deposit fund, a complying superannuation fund or a fund that accepts worker entitlement contributions
  • a transfer of a CGT asset from one small superannuation fund to another because of a marriage breakdown.