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Close folder Legislation and supporting material
Close folder Principal legislation
Close folder Taxation
Open folder INCOME TAX ASSESSMENT ACT 1936
Close folder INCOME TAX ASSESSMENT ACT 1997
View list of provisions
Open folder CHAPTER 1 - INTRODUCTION AND CORE PROVISIONS
Open folder CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION
Close folder CHAPTER 3 - SPECIALIST LIABILITY RULES
Open folder PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS
Close folder PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS
Open folder Division 122 - Roll-over for the disposal of assets to, or the creation of assets in, a wholly-owned company
[Division 123 - Small business roll-over]
Close folder Division 124 - Replacement-asset roll-overs
SECTION 124-1 What this Division is about
SECTION 124-5 How to find your way around this Division
Open folder Subdivision 124-A - General rules
Open folder Subdivision 124-B - Asset compulsorily acquired, lost or destroyed
Open folder Subdivision 124-C - Statutory licences
Open folder Subdivision 124-D - Strata title conversion
Open folder Subdivision 124-E - Exchange of shares or units
Open folder Subdivision 124-F - Exchange of rights or options
Open folder Subdivision 124-G - Exchange of shares in one company for shares in another company
Open folder Subdivision 124-H - Exchange of units in a unit trust for shares in a company
Open folder Subdivision 124-I - Change of incorporation
Open folder Subdivision 124-J - Crown leases
Open folder Subdivision 124-K - Depreciating assets
Open folder Subdivision 124-L - Prospecting and mining entitlements
Close folder Subdivision 124-M - Scrip for scrip roll-over
SECTION 124-775 What this Subdivision is about
SECTION 124-780 Replacement of shares
SECTION 124-781 Replacement of trust interests
SECTION 124-782 Transfer or allocation of cost base of shares acquired by acquiring entity etc.
SECTION 124-783 Meaning of significant stakeholder , common stakeholder , significant stake and common stake
SECTION 124-783A Rights that affect stakes
SECTION 124-784 Cost base of equity or debt given within acquiring group
SECTION 124-784A When arrangement is a restructure
SECTION 124-784B What is the cost base and reduced cost base when arrangement is a restructure?
SECTION 124-784C Cost base of equity or debt given within acquiring group
SECTION 124-785 What is the roll-over?
SECTION 124-790 Partial roll-over
SECTION 124-795 Exceptions
SECTION 124-800 Interest received for pre-CGT interest
SECTION 124-805 Meaning of trust voting interest
SECTION 124-810 Certain companies and trusts not regarded as having 300 members or beneficiaries
Open folder Subdivision 124-N - Disposal of assets by a trust to a company
Open folder Subdivision 124-O - FSR (financial services reform) transitions
Open folder Subdivision 124-P - Exchange of a membership interest in an MDO for a membership interest in another MDO
Open folder Subdivision 124-Q - Exchange of stapled ownership interests for ownership interests in a unit trust
Open folder Subdivision 124-R - Water entitlements
Open folder Subdivision 124-S - Interest realignment arrangements
Open folder Division 125 - Demerger relief
Open folder Division 126 - Same-asset roll-overs
Open folder Division 128 - Effect of death
Open folder Division 130 - Investments
Open folder Division 132 - Leases
Open folder Division 134 - Options
[Division 136 - Foreign residents]
[Division 138 - Value shifts between companies under common ownership]
[Division 139 - Value shifting through debt forgiveness]
[Division 140 - Share value shifting]
Open folder Division 149 - When an asset stops being a pre-CGT asset
Open folder Division 152 - Small business relief
Open folder PART 3-5 - CORPORATE TAXPAYERS AND CORPORATE DISTRIBUTIONS
Open folder PART 3-6 - THE IMPUTATION SYSTEM
Open folder PART 3-10 - FINANCIAL TRANSACTIONS
Open folder PART 3-25 - PARTICULAR KINDS OF TRUSTS
Open folder PART 3-30 - SUPERANNUATION
Open folder PART 3-32 - CO-OPERATIVES AND MUTUAL ENTITIES
Open folder PART 3-35 - INSURANCE BUSINESS
Open folder PART 3-45 - RULES FOR PARTICULAR INDUSTRIES AND OCCUPATIONS
Open folder PART 3-50 - CLIMATE CHANGE
Open folder PART 3-80 - ROLL-OVERS APPLYING TO ASSETS GENERALLY
Open folder PART 3-90 - CONSOLIDATED GROUPS
Open folder PART 3-95 - VALUE SHIFTING
FORMER CHAPTER 4 - COLLECTION AND RECOVERY OF INCOME TAX (AND SOME OTHER TAXES)
Open folder CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX
Open folder CHAPTER 5 - ADMINISTRATION
Open folder CHAPTER 6 - THE DICTIONARY
Open folder INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997
Open folder INTERNATIONAL TAX AGREEMENTS ACT 1953
Open folder AUSTRALIAN TAX TREATIES
Open folder TAXATION ADMINISTRATION ACT 1953
Open folder INCOME TAX RATES ACT 1986
Open folder INCOME TAX ACT 1986
Open folder INCOME TAX (ATTRIBUTION MANAGED INVESTMENT TRUSTS - OFFSETS) ACT 2016
Open folder INCOME TAX (BEARER DEBENTURES) ACT 1971
Open folder INCOME TAX (DEFERRED INTEREST SECURITIES) (TAX FILE NUMBER WITHHOLDING TAX) ACT 1991
Open folder INCOME TAX (DIVERTED INCOME) ACT 1981
Open folder INCOME TAX (DIVIDENDS, INTEREST AND ROYALTIES WITHHOLDING TAX) ACT 1974
Open folder INCOME TAX (FILM ROYALTIES) ACT 1977
Open folder INCOME TAX (FORMER COMPLYING SUPERANNUATION FUNDS) ACT 1994
Open folder INCOME TAX (FORMER NON-RESIDENT SUPERANNUATION FUNDS) ACT 1994
Open folder INCOME TAX (FUND CONTRIBUTIONS) ACT 1989
Open folder INCOME TAX (MANAGED INVESTMENT TRUST TRANSITIONAL) ACT 2008
Open folder INCOME TAX (MANAGED INVESTMENT TRUST WITHHOLDING TAX) ACT 2008
Open folder INCOME TAX (MINING WITHHOLDING TAX) ACT 1979
Open folder INCOME TAX (OFFSHORE BANKING UNITS) (WITHHOLDING TAX RECOUPMENT) ACT 1988
Open folder INCOME TAX (SEASONAL LABOUR MOBILITY PROGRAM WITHHOLDING TAX) ACT 2012
Open folder INCOME TAX (SECURITIES AND AGREEMENTS) (WITHHOLDING TAX RECOUPMENT) ACT 1986
Open folder INCOME TAX (TFN WITHHOLDING TAX (ESS)) ACT 2009
Open folder EXCESS EXPLORATION CREDIT TAX ACT 2015
Open folder PAY AS YOU GO WITHHOLDING NON-COMPLIANCE TAX ACT 2012
Open folder PETROLEUM RESOURCE RENT TAX (INTEREST ON UNDERPAYMENTS) ACT 1987
Open folder PETROLEUM RESOURCE RENT TAX ASSESSMENT ACT 1987
Open folder Petroleum Resource Rent Tax (Imposition - Customs) Act 2012 (19 of 2012)
Open folder Petroleum Resource Rent Tax (Imposition - Excise) Act 2012 (20 of 2012)
Open folder Petroleum Resource Rent Tax (Imposition - General) Act 2012 (21 of 2012)
Open folder TAXATION (INTEREST ON NON-RESIDENT TRUST DISTRIBUTIONS) ACT 1990
Open folder TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983
Open folder TAXATION (INTEREST ON UNDERPAYMENTS) ACT 1986
Open folder TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 1) 2007
Open folder TAXATION (TRUSTEE BENEFICIARY NON-DISCLOSURE TAX) ACT (NO. 2) 2007
Open folder TAXATION (UNPAID COMPANY TAX) ASSESSMENT ACT 1982
Open folder TAXATION (UNPAID COMPANY TAX - PROMOTERS) ACT 1982
Open folder TAXATION (UNPAID COMPANY TAX - VENDORS) ACT 1982
Open folder Fringe Benefits Tax
Open folder Superannuation
Open folder Goods and Services Tax
Open folder Excise (Including Customs, Working Pages and By-laws)
Open folder Archived
Open folder Other
Open folder Principal regulations
Open folder Amending legislation
Open folder Amending regulations
Open folder Legislative instruments
Open folder Extrinsic materials
Open folder Public rulings
Open folder Practical compliance guidelines
Open folder Cases
Open folder Decision impact statements
Open folder ATO interpretative decisions
Open folder Law administration practice statements
Open folder Taxpayer alerts
Open folder Other ATO documents
Open folder ATO law aids
Open folder Archived document types
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