• Exemptions and roll-overs

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

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    There may be exemptions or roll-overs that allow you to reduce, defer or disregard your capital gain or capital loss. The most common exemption is if you dispose of an asset you acquired before 20 September 1985.

    Last modified: 06 Oct 2009QC 27417