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Consequences of rollover

Last updated 3 March 2016

Where you transfer the asset

Where you transfer the asset, the consequences of rollover are:

  • for assets acquired before 20 September 1985: any capital gain or capital loss is disregarded, and
  • for assets acquired on or after 20 September 1985: marriage breakdown rollover ensures you disregard any capital gain or capital loss you make from the CGT event that involves you and the transferee spouse.