Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 4/4)
Character Range: 1967253–1969137

of renewal or extension
F2                              A lessor grants a lease to you, or renews or extends a lease, and term is at least 50 years                                                          for grant of lease—when lessor grants the lease;
                                                                                                                                                                                     for lease renewal or extension—at the start of renewal or extension
K3                              An individual dies and a *CGT asset of the individual *passes to you (as a tax advantaged entity)                                                    when the individual dies
K6                              A *CGT event happens to *shares or an interest in a trust you own                                                                                    when the other CGT event happens

Note 1: For CGT events E1, E2 and E3, if the circumstances specified in the second column of the table happened to an asset before 12 January 1994, there may be no acquisition: see section 109‑5 of the Income Tax (Transitional Provisions) Act 1997.
Note 2: The acquisition rule for CGT event E9 in the table does not apply to you as trustee if the agreement to create the trust was made before 12 noon on 12 January 1994: see section 109‑5 of the Income Tax (Transitional Provisions) Act 1997.

109‑10  When you acquire a CGT asset without a CGT event
  This table sets out some specific rules for the circumstances in which, and the time at which, you acquire a *CGT asset otherwise than as a result of a *CGT event happening.

Acquisition rules (no CGT event)
Item                              In these circumstances                                                                                                           You acquire the asset at this time: