Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p41
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 41/58)
Character Range: 2399846–2402901

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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 3‑3—Capital gains and losses: special topics
Division 122—Roll‑over for the disposal of assets to, or the creation of assets in, a wholly‑owned company
Guide to Division 122
122‑1 What this Division is about
Subdivision 122‑A—Disposal or creation of assets by an individual or trustee to a wholly‑owned company
Guide to Subdivision 122‑A
122‑5 What this Subdivision is about
When is a roll‑over available
122‑15 Disposal or creation of assets—wholly‑owned company
122‑20 What you receive for the trigger event
122‑25 Other requirements to be satisfied
122‑35 What if the company undertakes to discharge a liability (disposal case)
122‑37 Rules for working out what a liability in respect of an asset is
Replacement‑asset roll‑over if you dispose of a CGT asset
122‑40 Disposal of a CGT asset
Replacement‑asset roll‑over if you dispose of all the assets of a business
122‑45 Disposal of all the assets of a business
122‑50 All assets acquired on or after 20 September 1985
122‑55 All assets acquired before 20 September 1985
122‑60 Assets acquired before and after 20 September 1985
Replacement‑asset roll‑over for a creation case
122‑65 Creation of asset
Same‑asset roll‑over consequences for the company (disposal case)
122‑70 Consequences for the company (disposal case)
              Same‑asset roll‑over consequences for the company (creation case)
122‑75 Consequences for the company (creation case)
Subdivision 122‑B—Disposal or creation of assets by partners to a wholly‑owned company
Guide to Subdivision 122‑B
122‑120 What this Subdivision is about
When is a roll‑over available
122‑125 Disposal or creation of assets—wholly‑owned company
122‑130 What the partners receive for the trigger event
122‑135 Other requirements to be satisfied
122‑140 What if the company undertakes to discharge a liability (disposal case)
122‑145 Rules for working out what a liability in respect of an interest in an asset is
Replacement‑asset roll‑over if partners dispose of a CGT asset
122‑150 Capital gain or loss disregarded
122‑155 Disposal of post‑CGT or pre‑CGT interests
122‑160 Disposal of both post‑CGT and pre‑CGT interests
Replacement‑asset roll‑over if the partners dispose of all the assets of a business
122‑170 Capital gain or loss disregarded
122‑175 Other consequences
122‑180 All interests acquired on or after 20 September 1985
122‑185 All interests acquired before 20 September 1985
122‑190 Interests acquired before and after 20 September 1985
Replacement‑asset roll‑over for a creation case
122‑195 Creation of asset
Same‑asset roll‑over consequences for the company (disposal case)
122‑200 Consequences for the company (disposal case)
Same‑asset roll‑over consequences for the company (creation case)
122‑205 Consequences for the company (creation case)
Division 124—Replacement‑asset roll‑overs
Guide to Division 124
124‑1