Cost base calculations where you have pre-CGT interests

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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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Where you choose rollover

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.

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