Document ID: chunk:federal_register_of_legislation:C2025C00029:section:30:p8
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 30 (pt 8/19)
Character Range: 1518271–1520956

Does an exception or exemption apply?
100‑33 Can there be a roll‑over?
Step 2—Work out the amount of the capital gain or loss
100‑35 What is a capital gain or loss?
100‑40 What factors come into calculating a capital gain or loss?
100‑45 How to calculate the capital gain or loss for most CGT events
Step 3—Work out your net capital gain or loss for the income year
100‑50 How to work out your net capital gain or loss
100‑55 How do you comply with CGT?
Keeping records for CGT purposes
100‑60 Why keep records?
100‑65 What records?
100‑70 How long you need to keep records
Division 102—Assessable income includes net capital gain
Guide to Division 102
102‑1 What this Division is about
102‑3 Concessions in working out your net capital gain
Operative provisions
102‑5 Assessable income includes net capital gain
102‑10 How to work out your net capital loss
102‑15 How to apply net capital losses
102‑20 Ways you can make a capital gain or a capital loss
102‑22 Amounts of capital gains and losses
102‑23 CGT event still happens even if gain or loss disregarded
102‑25 Order of application of CGT events
102‑30 Exceptions and modifications
Division 103—General rules
Guide to Division 103
103‑1 What this Division is about
Operative provisions
103‑5 Giving property as part of a transaction
103‑10 Entitlement to receive money or property
103‑15 Requirement to pay money or give property
103‑25 Choices
103‑30 Reduction of cost base etc. by net input tax credits
Division 104—CGT events
Guide to Division 104
104‑1 What this Division is about
104‑5 Summary of the CGT events
Subdivision 104‑A—Disposals
104‑10 Disposal of a CGT asset: CGT event A1
Subdivision 104‑B—Use and enjoyment before title passes
104‑15 Use and enjoyment before title passes: CGT event B1
Subdivision 104‑C—End of a CGT asset
104‑20 Loss or destruction of a CGT asset: CGT event C1
104‑25 Cancellation, surrender and similar endings: CGT event C2
104‑30 End of option to acquire shares etc.: CGT event C3
Subdivision 104‑D—Bringing into existence a CGT asset
104‑35 Creating contractual or other rights: CGT event D1
104‑40 Granting an option: CGT event D2
104‑45 Granting a right to income from mining: CGT event D3
104‑47 Conservation covenants: CGT event D4
Subdivision 104‑E—Trusts
104‑55 Creating a trust over a CGT asset: CGT event E1
104‑60 Transferring a CGT asset to a trust: CGT event E2
104‑65 Converting a trust to a unit trust: CGT event E3
104‑70 Capital payment for trust interest: CGT event E4
104‑71 Adjustment of non‑assessable part
104‑72 Reducing your capital gain under CGT event E4 if you are a trustee
104‑75 Beneficiary becoming entitled to a trust asset: CGT event E5
104‑80 Disposal to