Document ID: chunk:federal_register_of_legislation:C2025C00029:section:4:p3
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 4 (pt 3/4)
Character Range: 1962687–1967731

from another entity                                                                                            the earliest of:
(case 2)                                                                                                                                                                             (a) when you paid compensation to the entity; or
                                                                                                                                                                                     (b) when you became the asset's owner; or
                                                                                                                                                                                     (c) when you entered the asset under the power of compulsory acquisition; or
                                                                                                                                                                                     (d) when you took possession of it under that power
B1                              You enter into an agreement to obtain the use and enjoyment of a *CGT asset                                                                          when you first obtain the use and enjoyment of the asset (unless title does not pass to you at or before the end of the agreement)
D1                              An entity creates contractual or other rights in you                                                                                                 when the contract is entered into or the right created
D2                              An entity grants an option to you                                                                                                                    when the option is granted
D3                              An entity grants you a right to receive *ordinary income from mining                                                                                 when the contract is entered into or, if none, when the right is granted
D4                              You enter into a *conservation covenant as a covenantee                                                                                              when the covenant is entered into
E1                              An entity creates a trust over a *CGT asset and you are the trustee                                                                                  when the trust is created
E2                              An entity transfers a *CGT asset to a trust and you are the trustee                                                                                  when the asset is transferred
E3                              A trust over a *CGT asset is converted to a unit trust and you are the trustee                                                                       when the trust is converted
E5                              You as beneficiary under a trust become absolutely entitled to a *CGT asset of the trust as against the trustee (disregarding any legal disability)  when you become absolutely entitled
E6                              Trustee *disposes of a *CGT asset of the trust to you to satisfy a right you had to receive *ordinary income from the trust                          when the *disposal occurs
E7                              Trustee *disposes of a *CGT asset of the trust to you to satisfy your interest, or part of it, in trust capital                                      when the *disposal occurs
E8                              Beneficiary under a trust *disposes of its interest, or part of it, in trust capital to you                                                          when disposal contract is entered into or, if none, when beneficiary stops being interest's owner
E9                              An entity creates a trust over future property and you are the trustee                                                                               when the entity makes the agreement to create the trust
F1                              A lessor grants a lease to you, or renews or extends a lease                                                                                         for grant of lease—when the contract is entered into or, if none, at the start of lease;
                                                                                                                                                                                     for lease renewal or extension—at the start 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