Document ID: chunk:federal_register_of_legislation:C2025C00029:section:30:p9
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 30 (pt 9/19)
Character Range: 1520714–1523646

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 beneficiary to end income right: CGT event E6
104‑85 Disposal to beneficiary to end capital interest: CGT event E7
104‑90 Disposal by beneficiary of capital interest: CGT event E8
104‑95 Making a capital gain
104‑100 Making a capital loss
104‑105 Creating a trust over future property: CGT event E9
104‑107A AMIT—cost base reduction exceeds cost base: CGT event E10
104‑107B Annual cost base adjustment for member's unit or interest in AMIT
104‑107C AMIT cost base net amount
104‑107D AMIT cost base reduction amount
104‑107E AMIT cost base increase amount
104‑107F Receipt of money etc. increasing AMIT cost base reduction amount not to be treated as income
104‑107G Effect of AMIT cost base net amount on cost of AMIT membership interest or unit that is a revenue asset—adjustment of cost of asset
104‑107H Effect of AMIT cost base net amount on cost of AMIT membership interest or unit that is a revenue asset—amount included in assessable income
Subdivision 104‑F—Leases
104‑110 Granting a lease: CGT event F1
104‑115 Granting a long‑term lease: CGT event F2
104‑120 Lessor pays lessee to get lease changed: CGT event F3
104‑125 Lessee receives payment for changing lease: CGT event F4
104‑130 Lessor receives payment for changing lease: CGT event F5
Subdivision 104‑G—Shares
104‑135 Capital payment for shares: CGT event G1
104‑145 Liquidator or administrator declares shares or financial instruments worthless: CGT event G3
Subdivision 104‑H—Special capital receipts
104‑150 Forfeiture of deposit: CGT event H1
104‑155 Receipt for event relating to a CGT asset: CGT event H2
Subdivision 104‑I—Australian residency ends
104‑160 Individual or company stops being an Australian resident: CGT event I1
104‑165 Exception for individuals
104‑170 Trust stops being a resident trust: CGT event I2
Subdivision 104‑J—CGT events relating to roll‑overs
104‑175 Company ceasing to be member of wholly‑owned group after roll‑over: CGT event J1
104‑180 Sub‑group break‑up
104‑182 Consolidated group break‑up
104‑185 Change in relation to replacement asset or improved asset after a roll‑over under Subdivision 152‑E: CGT event J2
104‑190 Replacement asset period
104‑195 Trust failing to cease to exist after roll‑over under Subdivision 124‑N: CGT event J4
104‑197 Failure to acquire replacement asset and to incur fourth element expenditure after a roll‑over under Subdivision 152‑E: CGT event J5
104‑198 Cost of acquisition of replacement asset or amount of fourth element expenditure, or both, not sufficient to cover disregarded capital gain: CGT event J6
Subdivision 104‑K—Other CGT events
104‑205 Incoming international transfer of emissions unit: CGT event K1
104‑210 Bankrupt pays amount in