• Liquidation, takeovers, mergers and demergers

    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

    If you purchased shares in a company that has gone into liquidation, for information on how to calculate your CGT, see the Guide to capital gains tax 2015.

    If you purchased shares in a company that has been taken over or merged with another company, for information on how to calculate your CGT, see the Personal investors guide to capital gains tax 2015.

    If you have received new shares under a demerger that happened on or after 1 July 2002 you may be eligible to choose demerger rollover relief; see the Guide to capital gains tax 2015.

      Last modified: 31 Oct 2016QC 44180