Document ID: chunk:federal_register_of_legislation:C2020C00244:clause:2_5
Version: federal_register_of_legislation:C2020C00244
Segment Type: clause
Provision Reference: sch 2 cl 5
Character Range: 59800–60399

5  Section 116‑25 (table item dealing with CGT event A1)
Repeal the item, substitute:
A1  Disposal of a CGT asset  1, 2, 3, 4, 5, 6  If the *disposal is because another entity exercises an option: see section 116‑65
                                               If the disposal is of *shares or an interest in a trust: see section 116‑80
                                               If the disposal is a gift for which a section 30‑212 valuation is obtained: see section 116‑100
                                               If a roll‑over under Subdivision 310‑D applies: see section 116‑110