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.

End of attention

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

For an explanation of these, see 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.

Last modified: 08 Jul 2013QC 25657