(1) There may be a roll-over if a * CGT event (the trigger event ) happens involving a company (the originating company ) and another company (the recipient company ) in the circumstances set out in section 126-50.
(2) Only these * CGT events are relevant:
(a) CGT events A1 and B1 (a disposal case ); and
(b) CGT events D1, D2, D3 and F1 (a creation case ).
Note: The full list of CGT events is in section 104-5.
(3) However, there is no roll-over for * CGT event B1 if title in the * CGT asset does not pass to the transferee at or before the end of the agreement.
Note: CGT event J1 can happen if the recipient company stops being a 100% subsidiary of a company in the relevant group: see section 104- 175.