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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-C - Replacement-asset roll-overs  

SECTION 112-115  

112-115  Table of replacement-asset roll-overs  

 View history reference [No equivalent]
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
ItemFor the rules about this roll-over:See:
1Disposal or creation of assets by individual or trustee to a wholly-owned companysections 122-40 to 122-65
...........
2Disposal or creation of assets by partners to a wholly-owned companysections 122-150 to 122-195
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3(Repealed by No 55 of 2007) 
...........
4Asset compulsorily acquired, lost or destroyedSubdivision 124-B
...........
5New statutory licencesSubdivision 124-C
...........
6Strata title conversionSubdivision 124-D
...........
7Exchange of shares in the same company or units in the same unit trustSubdivision 124-E
...........
8Exchange of rights or options to acquire shares in a company or units in a unit trustSubdivision 124-F
...........
9(Repealed by No 133 of 2014) 
...........
10(Repealed by No 133 of 2014) 
...........
11Change of incorporationSubdivision 124-I
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12Crown leasesSubdivision 124-J
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13Depreciating assetsSubdivision 124-K
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14Prospecting and mining entitlementsSubdivision 124-L
...........
14AScrip for scripSubdivision 124-M
...........
14BExchange of interests in a trust as a result of a trust restructureSubdivision 124-N
...........
14BA(Repealed by No 109 of 2014) 
...........
14BBExchange of an interest in an MDO for an interest in another MDOSubdivision 124-P
...........
14BCExchange of stapled ownership interestsSubdivision 124-Q
...........
14BDWater entitlementsSubdivision 124-R
...........
14CDemergersDivision 125
...........
14DExchange of shares in one company for shares in an interposed companyDivision 615
.......... 
14EExchange of units in a unit trust for shares in a companyDivision 615
.......... 
15Disposal of a security under a securities lending arrangementsection 26BC


 



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