• Life and remainder interests

    Attention

    Warning:

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

    End of attention

    There may be CGT consequences on the creation, surrender, expiry or disposal of a life interest or remainder interest.

    The Tax Office has issued a Taxation Ruling to explain these. For more information, visit our website or seek advice from a recognised tax adviser.

    Last modified: 06 Oct 2009QC 18504