Author: Bruce4Tax(Taxicorn)Taxicorn 4 Dec 20211. Shares transferred 10 years ago = CGT disposal by you at market value + Acquisition by wife at market value. You need the value to give the shares a cost base. 2. Transfer now could be at $ 1 each - but as it is not an arm's length transfer it will be deemed to be at market value for CGT. https://www.ato.gov.au/Individuals/Investments-and-assets/Investing-in-shares/Disposing-of-shares/

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