The marriage or relationship breakdown rollover is automatic and if this applies the tax implications for the taxpayer are as follows:
- Ìý
•ÌýÌýÌýÌý the capital gain or loss on the transfer relevant assets is disregarded
- Ìý
•ÌýÌýÌýÌý if an asset (including a share of a jointly owned asset) is transferred
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Web page updated on 17 Mar 2025 13:43