Capital Gains Tax Rollover Provisions



CGT Questions What are CGT Assets? Capital Gains Tax on Real Estate Did a CGT Event happen? Is there a gain or a loss? Are there a CGT exemptions? CGT Main Residence Exemption Timing Issues Main Residence Usage Are there any CGT concessions? Are there any rollover provisions? How do I calculate capital gains tax? Capital Gains Tax Cost Base Topics CGT Rulings Self Managed Super Funds Australia The Buzz car insurance	CGT Rollover Provisions There are some rollover situations where CGT Events are basically ignored and CGT is effectively deferred. These include: Replacement asset rollover events; Demerger relief; Same asset rollover events; Small business disposal The specific rules relating to these situations are complex and should be discussed with your tax agent if you think any of them may apply.
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CGT Rollover Provisions