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Roll-over allows a capital gain or capital loss to be deferred or disregarded until a later CGT event happens. The types of roll-over available are listed in the next column; however, only the following 3 types are covered in this guide. If you would like information on the other roll-overs, please contact the ATO.
When an asset is transferred from one spouse to another after their marriage breakdown, any CGT is deferred until a later CGT event happens (for example, when the former spouse sells the asset to someone else). For more examples of how CGT obligations are affected by marriage breakdown, see chapter 8.
You may defer a capital gain in some cases where a CGT asset has been lost or destroyed or is compulsorily acquired (see chapter 7).
You may also be able to defer a capital gain if you dispose of your shares in a company or interest in a trust as a result of a takeover (see chapter 5-Takeovers and mergers).
Last modified: 06 Oct 2009QC 27417