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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-D - Same-asset roll-overs  

SECTION 112-150  

112-150  Table of same-asset roll-overs  

 View history reference [No equivalent]
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
ItemFor the rules about this roll-over:See:
1Transfer of a CGT asset from one spouse to the other because of a marriage or relationship breakdownSubdivision 126-A
...........
2Transfer of a CGT asset from a company or trust to a spouse because of a marriage or relationship breakdownSubdivision 126-A
...........
3Transfer of a CGT asset to a wholly-owned companysections 122-70 and 122-75
...........
4Transfer of a CGT asset of a partnership to a wholly-owned companysections 122-200 and 122-205
...........
4ATransfer of a CGT asset of a trust to a company under a trust restructureSubdivision 124-N
...........
5Transfer of a CGT asset between certain related companiesSubdivision 126-B
...........
6CGT 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 changedSubdivision 126-C
...........
7Transfer of a CGT asset from a small superannuation fund to another complying superannuation fund because of a marriage or relationship breakdownSubdivision 126-D
...........
7(Repealed by No 58 of 2006) 
...........
8Beneficiary becomes absolutely entitled to a share following a roll-over under Subdivision 124-MSubdivision 126-E
...........
9(Repealed by No 109 of 2014) 
...........
10Transfer of a CGT asset between certain trustsSubdivision 126-G
...........
11Corporations covered by Subdivision 124-Isections 620-10, 620-15, 620-20 and 620-25


 



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