Where you choose rollover



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 choose rollover and a proportion of your original interests are pre-CGT, the same proportion of your new interests will be treated as pre-CGT interests. It is not necessary to calculate the cost base and reduced cost base for your pre-CGT interests.

The cost base and reduced cost base of your remaining post-CGT original interests and your post-CGT new interests are calculated in the same way as shown in the example above.

There is no change to the acquisition date of your original interests.

Last modified: 04 Mar 2016QC 27527