M Have you applied a CGT exemption or rollover?

If the fund has capital gains disregarded or deferred as a result of an application of a CGT exemption or rollover, print X in the Yes box at M. Otherwise print X in the No box. If you selected Yes you may need to provide details of certain CGT exemptions or rollovers, if you are required to lodge a Capital gains tax (CGT) schedule 2014.

Print in the code box at M the appropriate CGT exemption or rollover code from the list below. Choose the most specific rollover or exemption code that applies. For example, choose the ‘Scrip for scrip rollover (Subdivision 124-M)’ code before the more general rollover ‘Replacement asset rollovers (Division 124)’ code.

If more than one CGT exemption or rollover applies, select all the codes that apply. If you are lodging on a paper return, print the code that corresponds to the CGT exemption or rollover that resulted in the largest amount of capital gain disregarded or deferred.

CGT exemption or rollover code:

Code	Type
A	Small business active asset reduction (subdivision 152-C)
B	Small business retirement exemption (Subdivision152-D)
C	Small business rollover (Subdivision 152-E)
D	Small business 15 year exemption (Subdivision152-B)
F	Scrip for scrip rollover (Subdivision 124-M)
L	Replacement asset rollovers (Division 124):
M	Exchange of shares or units (Subdivision 124-E)
N	Exchange of rights or options (Subdivision 124-F)
O	Exchange of shares in one company for shares in another company (Subdivision 124-G)
P	Exchange of units in a unit trust for shares in a company (Subdivision 124-H)
Q	Disposal of assets by a trust to a company (Subdivision 124-N)
S	Same asset rollovers (Division 126)
X	Other exemptions and rollovers