ato logo
Search Suggestion:

Cost base calculations where you have pre-CGT interests

Last updated 3 March 2016

Where you choose rollover

Where you choose rollover and a proportion of your original interests are pre-CGT, the same proportion of your new interests will be treated as pre-CGT interests. It is not necessary to calculate the cost base and reduced cost base for your pre-CGT interests.

The cost base and reduced cost base of your remaining post-CGT original interests and your post-CGT new interests are calculated in the same way as shown in the example.

There is no change to the acquisition date of your original interests.