• Consequences of roll-over

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention
    Where you transfer the asset

    Where you transfer the asset, the consequences of roll-over are:

    • for assets acquired before 20 September 1985: any capital gain or capital loss is disregarded
    • for assets acquired on or after 20 September 1985: marriage breakdown roll-over enables you to disregard any capital gain or capital loss you make from the CGT event that involves you and the transferee spouse.
    Last modified: 06 Oct 2009QC 27417