Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 112.150

Table of same-asset roll-overs

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

 

Same-asset roll-overs

Item

For the rules about this roll-over:

See:

1

Transfer of a CGT asset from one spouse to the other because of a marriage or relationship breakdown

Subdivision 126-A

2

Transfer of a CGT asset from a company or trust to a spouse because of a marriage or relationship breakdown

Subdivision 126-A

3

Transfer of a CGT asset to a wholly-owned company

sections 122-70 and 122-75

4

Transfer of a CGT asset of a partnership to a wholly-owned company

Sections 122-200 and 122- 205

4A

Transfer of a CGT asset of a trust to a company under a trust restructure

Subdivision 124-N

5

Transfer of a CGT asset between certain related companies

Subdivision 126-B

6

CGT event happens because a trust deed of a complying approved deposit fund, a complying superannuation fund or a fund that accepts worker entitlement contributions is changed

Subdivision 126-C

7

Transfer of a CGT asset from a small superannuation fund to another complying superannuation fund because of a marriage or relationship breakdown

Subdivision 126-D

8

Beneficiary becomes absolutely entitled to a share following a roll-over under Subdivision 124-M

Subdivision 126-E

10

Transfer of a CGT asset between certain trusts

Subdivision 126-G

11

Corporations covered by Subdivision 124-I

sections 620-10, 620-15, 620-20 and 620- 25

Table of sections

114-1        Indexing elements of cost base

114-5        When indexation relevant

114-10      Requirement for 12 months ownership

114-15      Cost base modifications

114-20      When expenditure is incurred for roll-overs



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