Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p57
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 57/95)
Character Range: 5692134–5695258

or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Chapter 3—Specialist liability rules
Part 3‑80—Roll‑overs applying to assets generally
Division 615—Roll‑overs for business restructures
Guide to Division 615
615‑1 What this Division is about
Subdivision 615‑A—Choosing to obtain roll‑overs
615‑5 Disposing of interests in one entity for shares in a company
615‑10 Redeeming or cancelling interests in one entity for shares in a company
Subdivision 615‑B—Further requirements for choosing to obtain roll‑overs
615‑15 Interposed company must own all the original interests
615‑20 Requirements relating to your interests in the original entity
615‑25 Requirements relating to the interposed company
615‑30 Interposed company must make a particular choice
615‑35 ADI restructures—disregard certain preference shares
Subdivision 615‑C—Consequences of roll‑overs
615‑40 CGT consequences
615‑45 Additional consequences—deferral of profit or loss
615‑50 Trading stock
615‑55 Revenue assets
615‑60 Disregard CGT exemption for trading stock
Subdivision 615‑D—Consequences for the interposed company
615‑65 Consequences for the interposed company
Division 620—Assets of wound‑up corporation passing to corporation with not significantly different ownership
Subdivision 620‑A—Corporations covered by Subdivision 124‑I
Guide to Subdivision 620‑A
620‑5 What this Subdivision is about
Application and object of this Subdivision
620‑10 Application
620‑15 Object
CGT consequences
620‑20 Disregard body's capital gains and losses from CGT assets
620‑25 Cost base and pre‑CGT status of CGT asset for company
Consequences for depreciating assets
620‑30 Roll‑over relief for balancing adjustment events
Consequences for trading stock
620‑40 Body taken to have sold trading stock to company
Consequences for revenue assets
620‑50 Body taken to have sold revenue assets to company
Part 3‑90—Consolidated groups
Division 700—Guide and objects
Guide
700‑1 What this Part is about
700‑5 Overview of this Part
Objects
700‑10 Objects of this Part
Division 701—Core rules
Common rule
701‑1 Single entity rule
Head company rules
701‑5 Entry history rule
701‑10 Cost to head company of assets of joining entity
701‑15 Cost to head company of membership interests in entity that leaves group
701‑20 Cost to head company of assets consisting of certain liabilities owed by entity that leaves group
701‑25 Tax‑neutral consequence for head company of ceasing to hold assets when entity