Commonwealth Consolidated Acts Commonwealth Consolidated ActsA same - asset roll - over allows a capital gain or loss an entity makes from disposing of a CGT asset to, or creating a CGT asset in, another entity to be disregarded. For a disposal, certain attributes of the asset are transferred to the receiving entity.
Table of sections
126 - 5 CGT event involving spouses
126 - 15 CGT event involving company or trustee
126 - 20 Subsequent CGT event happening to roll - over asset where transferor was a CFC or a non - resident trust
126 - 25 Conditions for the purposes of subsections 126 - 5(3A) and 126 - 15(5)