Australian tax law allows a CGT rollover on the transfer of assets between former spouses in certain situations. In some cases a rollover may also be available for a transfer from a family company or trust to a spouse or former spouse.
In Income Tax Assessment Act 1997, s 955-1 (found on the ATO website), defines a spouse as:
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•ÌýÌýÌýÌý another individual with whom the individual is in relationship that is registered under a state law or territory
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Web page updated on 17 Mar 2025 13:22