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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
.......... .
3(Repealed by No 55 of 2007 ) 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9(Repealed by No 133 of 2014) 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10(Repealed by No 133 of 2014) 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
.......... .
12Crown leasesSubdivision 124-J
.......... .
13Depreciating assetsSubdivision 124-K
.......... .
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14BA(Repealed by No 109 of 2014) 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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