Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 112.115

Table of replacement - asset roll - overs

    This table sets out all the replacement - asset roll - overs and tells you where you can find more detail about each one.

    Provisions of this Act are in normal text. The other provisions, in bold , are provisions of the Income Tax Assessment Act 1936 .

 

Replacement - asset roll - overs

Item

For the rules about this roll - over:

See:

1

Disposal or creation of assets by individual or trustee to a wholly - owned company

sections   122 - 40 to 122 - 65

2

Disposal or creation of assets by partners to a wholly - owned company

sections   122 - 150 to 122 - 195

4

Asset compulsorily acquired, lost or destroyed

Subdivision   124 - B

5

New statutory licences

Subdivision   124 - C

6

Strata title conversion

Subdivision   124 - D

7

Exchange of shares in the same company or units in the same unit trust

Subdivision   124 - E

8

Exchange of rights or options to acquire shares in a company or units in a unit trust

Subdivision   124 - F

11

Change of incorporation

Subdivision   124 - I

12

Crown leases

Subdivision   124 - J

13

Depreciating assets

Subdivision   124 - K

14

Prospecting and mining entitlements

Subdivision   124 - L

14A

Scrip for scrip

Subdivision   124 - M

14B

Exchange of interests in a trust as a result of a trust restructure

Subdivision   124 - N

14BB

Exchange of an interest in an MDO for an interest in another MDO

Subdivision   124 - P

14BC

Exchange of stapled ownership interests

Subdivision   124 - Q

14BD

Water entitlements

Subdivision   124 - R

14C

Demergers

Division   125

14D

Exchange of shares in one company for shares in an interposed company

Division   615

14E

Exchange of units in a unit trust for shares in a company

Division   615

15

Disposal of a security under a securities lending arrangement

section   26BC

Table of sections

112 - 135   Effect of this Subdivision

112 - 140   What is a same - asset roll - over?

112 - 145   How is the cost base of the asset modified?

112 - 150   Table of same - asset roll - overs


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback