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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 / AU2.5.5 Implications of applying the CGT rollover

AU2.5.5 Implications of applying the CGT rollover

Australia

The marriage or relationship breakdown rollover is automatic and if this applies the tax implications for the taxpayer are as follows:

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•�� the capital gain or loss on the transfer relevant assets is disregarded
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•�� if an asset (including a share of a jointly owned asset) is transferred

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US2.3.4 Sale of property by a non-resident alien

FR3.2.2 Types of power of attorney

UK2.8.2 UK tax issues on the incorporation of a business

IS2.5.2 Types of marriage

UK1.5.3 UK stamp taxes rates

FR2.4.2 Taxation of non-resident landlords

IS2.5.5 Tax application and ramifications of marriage and divorce

IS2.8.4 Closing a small business

SG1.4.4 Inheritance tax

SG1.5.4 Inheritance tax

FR2.7.1 French matrimonial regimes

SG2.4.1 Retirement benefits

AU2.5.1 General CGT implications of transfers between spouses

FR2.7.5 Compensatory allowance

AU2.6.8 Foreign income tax offset (FITO)

SG1.4.1 Income tax

SG1.6.2 Non-resident public entertainers

IN3.1 How to obtain an Indian residence certificate

SG2.6.2 Prescribed locally administered trusts

CA1.3.4 Inheritance tax