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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