‑1 What this Division is about
A roll‑over can delay the making of a capital gain or loss if: • you dispose of a CGT asset, or all the assets of a business, to a company in which you own all the shares; or • you create a CGT asset in such a company; or • all the partners in a partnership dispose of partnership property to a company in which they own all the shares; or • the partners create a CGT asset in such a company.
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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