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Home / Tolley's Global Mobility: Personal Taxes /Australia /AU2 Tax considerations in Australia /AU2.5 Impact of divorce on assets held in Australia / AU2.5.3 Eligibility for rollover
Commentary

AU2.5.3 Eligibility for rollover


Australia

The conditions for obtaining CGT marriage rollover are as follows:

  1. Ìý

    •ÌýÌýÌýÌý the asset is disposed of by a person to his or her spouse or former spouse, or by a company or trustee to a spouse or former spouse, and

  2. Ìý

    •ÌýÌýÌýÌý the disposal is made in relation to:

  3. Ìý
    1. Ìý

      –ÌýÌýÌýÌý an order of court under the Family Law Act 1975 or a similar law of a foreign country, or

    2. Ìý

      –ÌýÌýÌýÌý a binding financial

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