Document ID: chunk:federal_register_of_legislation:C2010C00261:clause:4_2:p2
Version: federal_register_of_legislation:C2010C00261
Segment Type: clause
Provision Reference: sch 4 cl 2 (pt 2/2)
Character Range: 17899–18723

the creation of the contractual or other rights;

Example: You grant an easement over land in Australia. The land is the subject of the creation of the rights in the easement. Therefore, the CGT event happens in relation to the land.
 (b) for CGT event D2 (about granting an option)—the CGT asset that is the subject of the option;
 (c) for CGT event F1 (about granting a lease)—the CGT asset that is the subject of the lease;
 (d) for CGT event J1 (about a company ceasing to be a member of wholly‑owned group after roll‑over)—the roll‑over asset.

855‑15  When an asset is taxable Australian property

  There are 5 categories of *CGT assets that are taxable Australian property. They are set out in this table.

CGT assets that are taxable Australian property
Item                                             Description