Life and remainder interests



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

We have issued Taxation Ruling TR 2006/14 - Income tax: capital gains tax: consequences of creating life and remainder interests in property and of later events affecting those interests to explain these. For more information, visit our website or seek advice from a recognised tax adviser.

Last modified: 06 Oct 2009QC 27921