For the rollover conditions to be met, a CGT event must have happened 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 from 27 December 2000 maintenance agreements are no longer approved under section 87 of the Family Law Act 1975. Therefore rollover does not apply to agreements entered into after this date unless a court order (including a consent order) has been obtained. CGT events happening because of maintenance agreements registered under section 86 of the Family Law Act 1975 have never qualified for rollover.
If you transfer assets under a private arrangement that does not meet any of these conditions, rollover is not available. (See Where there is no court approval).