Document ID: chunk:federal_register_of_legislation:C2025C00029:section:14:p6
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 14 (pt 6/20)
Character Range: 1785229–1791408

both, not sufficient to cover disregarded capital gain                                                                                     at the end of the replacement asset period                                                                            the amount mentioned in subsection 104‑198(3)                                                                                                             no capital loss
[See section 104‑198]
K1 As the result of an incoming international transfer of a Kyoto unit or an Australian carbon credit unit from your foreign account or your nominee's foreign account, you start to hold the unit as a registered emissions unit  when you start to hold the unit as a registered emissions unit                                                        market value of unit less its cost base                                                                                                                   reduced cost base of unit less its market value
[See section 104‑205]
K2 Bankrupt pays amount in relation to debt                                                                                                                                                                                        when payment is made                                                                                                  no capital gain                                                                                                                                           so much of payment as relates to denied part of a net capital loss

[See section 104‑210]
K3 Asset passing to tax‑advantaged entity                                                                                                                                                                                          when individual dies                                                                                                  market value of asset at death less its cost base                                                                                                         reduced cost base of asset less that market value

[See section 104‑215]
K4 CGT asset starts being trading stock                                                                                                                                                                                            when asset starts being trading stock                                                                                 market value of asset less its cost base                                                                                                                  reduced cost base of asset less its market value
[See section 104‑220]
K5 Special capital loss from collectable that has fallen in market value                                                                                                                                                           when CGT event A1, C2 or E8 happens to shares in the company, or an interest in the trust, that owns the collectable  no capital gain                                                                                                                                           market value of the shares or interest (as if the collectable had not fallen in market value) less the capital proceeds from CGT event A1, C2 or E8

[See section 104‑225]
K6 Pre‑CGT shares or trust interest                                                                                                                                                                                                when another CGT event involving the shares or interest happens                                                       capital proceeds from the shares or trust interest (so far as attributable to post‑CGT assets owned by the company or trust) less the assets' cost bases  no capital loss

[See section 104‑230]
K7 Balancing adjustment occurs for a depreciating asset that you used for purposes other than taxable purposes                                                                                                                     When balancing adjustment event occurs                                                                                Termination value less cost times fraction                                                                                                                Cost less termination value times fraction
[See section 104‑235]
K8 Direct value shifts affecting your equity or loan interests in a company or trust                                                                                                                                               the decrease time for the interests                                                                                   the gain worked out under section 725‑365                                                                                                                 no capital loss
[See section 104‑250 and Division 725]
K9 Entitlement to receive payment of a carried interest                                                                                                                                                                            when you become entitled to receive payment                                                                           capital proceeds from entitlement                                                                                                                         no capital loss
[See section 104‑255]
K10 You make a forex realisation gain covered by item 1 of the table in subsection 775‑70(1)                                                                                                                                       when the forex realisation event happens                                                                              the forex realisation gain                                                                                                                                no capital loss
[See section 104‑260]
K11 You make a forex