Other replacement asset roll-overs


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

End of attention
  • Disposal or creation of assets by individual or trustee to a wholly-owned company
  • Disposal or creation of assets by partners to a wholly-owned company
  • CGT event happens to small business assets and you acquire replacement assets
  • Renewal or extension of a statutory licence
  • Strata title conversion
  • Exchange of shares in the same company or units in the same unit trust
  • Exchange of rights or options to acquire shares in a company or units in a unit trust
  • Exchange of shares in one company for shares in an interposed company
  • Exchange of units in a unit trust for shares in a company
  • Body is converted to an incorporated company
  • Crown leases
  • Depreciating assets
  • Prospecting and mining entitlements
  • Disposal of a security under a securities lending arrangement
Last modified: 06 Oct 2009QC 27417