Document ID: chunk:federal_register_of_legislation:C2024C00267:front:0:p6
Version: federal_register_of_legislation:C2024C00267
Segment Type: other
Provision Reference: 
Character Range: 13953–17299

July 2012
Division 83A—Employee share schemes
Subdivision 83A‑A—Application of Division 83A of the Income Tax Assessment Act 1997
83A‑5 Application of Division 83A of the Income Tax Assessment Act 1997
Subdivision 83A‑B—Application of former provisions of the Income Tax Assessment Act 1936
83A‑10 Savings—continued operation of former provisions
83A‑15 Indeterminate rights
Chapter 3—Specialist liability rules
Part 3‑1—Capital gains and losses: general topics
Division 102—Application of Parts 3‑1 and 3‑3 of the Income Tax Assessment Act 1997
102‑1 Application of Parts 3‑1 and 3‑3 of the Income Tax Assessment Act 1997
102‑5 Working out capital gains and capital losses
102‑15 Applying net capital losses
102‑20 Net capital gains, capital gains and capital losses for income years before 1998‑99
102‑25 Transitional capital gains tax provisions for certain Cocos (Keeling) Islands and Norfolk Island assets
Division 104—CGT events
Subdivision 104‑C—End of a CGT asset
104‑25 Cancellation, surrender and similar endings
Subdivision 104‑D—Bringing into existence a CGT asset
104‑40 Granting an option
Subdivision 104‑E—Trusts
104‑70 Capital payment before 18 December 1986 for trust interest
Subdivision 104‑G—Shares
104‑135 Capital payment for shares
Subdivision 104‑I—Australian residency ends
104‑165 Choices made under subsection 104‑165(2) of the Income Tax Assessment Act 1997
104‑166 Subsection 104‑165(1) still applies if you continue to be a short term Australian resident
Subdivision 104‑J—CGT events relating to roll‑overs
104‑175 Company ceasing to be member of wholly‑owned group after roll‑over
104‑185 Change of status of replacement asset for a roll‑over under Division 17A of former Part IIIA of the 1936 Act or Division 123 of the 1997 Act
Subdivision 104‑K—Other CGT events
104‑205 Partial realisation of intellectual property
104‑235 CGT event K7: asset used for old law R&D activities
Division 108—CGT assets
Subdivision 108‑A—What a CGT asset is
108‑5 CGT assets
Subdivision 108‑B—Collectables
108‑15 Sets of collectables
Subdivision 108‑D—Separate CGT assets
108‑75 Capital improvements to CGT assets for which a roll‑over may be available
108‑85 Improvement threshold
Division 109—Acquisition of CGT assets
Subdivision 109‑A—Operative rules
109‑5 General acquisition rules
Division 110—Cost base and reduced cost base
Subdivision 110‑A—Cost base
110‑25 Cost base of CGT asset of life insurance company or registered organisation
110‑35 Incidental costs
Division 112—Modifications to cost base and reduced cost base
Subdivision 112‑A—General rules
112‑20 Market value substitution rule
Subdivision 112‑B—Special rules
112‑100 Effect of terminated gold mining exemptions
Division 114—Indexation of cost base
114‑5 When indexation relevant
Division 118—Exemptions
Subdivision 118‑A—General exemptions
118‑10 Interests in collectables
118‑24A Pilot plant
Subdivision 118‑B—Main residence
118‑110 Foreign residents
118‑195 Exemption—dwelling acquired from deceased estate
Subdivision 118‑C—Goodwill
118‑260 Business exemption threshold
Division 121—Record keeping
121‑15 Retaining records under Division 121
121‑25 Records for mergers between qualifying superannuation funds
Part 3‑3—Capital gains and losses: special topics
Division 124—Replacement‑asset roll‑overs
Subdivision 124‑C—Statutory licences
124‑140 New statutory