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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-B - Finding tables for special rules  

SECTION 112-45  CGT events  

 View history reference [No equivalent]

CGT events
Event numberIn this situation:Element affected:See section:
D4A conservation covenant is entered into over landThe total cost base and reduced cost base104-47
.......... .
E1A trust is created over a CGT assetFirst element of cost base and reduced cost base104-55
.......... .
E2A CGT asset is transferred to a trustFirst element of cost base and reduced cost base104-60
.......... .
E4A trustee makes a capital payment to you in relation to units or an interest in the trustThe total cost base and reduced cost base104-70
.......... .
F4A lessee receives payment for changing leaseThe total cost base104-125
.......... .
G1A company makes a capital payment to you in relation to your sharesThe total cost base and reduced cost base104-135
.......... .
G2(Repealed by No 90 of 2002)  
.......... .
G3A liquidator or administrator declares shares or financial instruments to be worthlessThe total cost base and reduced cost base104-145
.......... .
J4Trust fails to cease to exist after a roll-over under Subdivision 124-NFirst element of cost base and reduced cost base104-195
.......... .
K1(Repealed by No 77 of 2001)  
.......... .
K8Direct value shifts affecting your equity or loan interests in a company or trustThe total cost base and reduced cost baseSubdivision 725-D


 



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