Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p45
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 45/58)
Character Range: 2411718–2414931

to trust deeds
Guide to Subdivision 126‑C
126‑125 What this Subdivision is about
126‑130 Changes to trust deeds
126‑135 Consequences of roll‑over
Subdivision 126‑D—Small superannuation funds
126‑140 CGT event involving small superannuation funds
Subdivision 126‑E—Entitlement to shares after demutualisation and scrip for scrip roll‑over
Guide to Subdivision 126‑E
126‑185 What this Subdivision is about
Operative provisions
126‑190 When there is a roll‑over
126‑195 Consequences of roll‑over
Subdivision 126‑G—Transfer of assets between certain trusts
Guide to Subdivision 126‑G
126‑215 What this Subdivision is about
Operative provisions
126‑220 Object of this Subdivision
126‑225 When a roll‑over may be chosen
126‑230 Beneficiaries' entitlements not be discretionary etc.
126‑235 Exceptions for roll‑over
126‑240 Consequences for the trusts
126‑245 Consequences for beneficiaries—general approach for working out cost base etc.
126‑250 Consequences for beneficiaries—other approach for working out cost base etc.
126‑255 No other cost base etc. adjustment for beneficiaries
126‑260 Giving information to beneficiaries
126‑265 Interest sale facilities
Division 128—Effect of death
Guide to Division 128
128‑1 What this Division is about
General rules
128‑10 Capital gain or loss when you die is disregarded
128‑15 Effect on the legal personal representative or beneficiary
128‑20 When does an asset pass to a beneficiary?
128‑25 The beneficiary is a trustee of a superannuation fund etc.
Special rules for joint tenants
128‑50 Joint tenants
Division 130—Investments
Guide to Division 130
130‑1 What this Division is about
Subdivision 130‑A—Bonus shares and units
Guide to Subdivision 130‑A
130‑15 Acquisition time and cost base of bonus equities
Operative provisions
130‑20 Issue of bonus shares or units
Subdivision 130‑B—Rights
130‑40 Exercise of rights
130‑45 Timing rules
130‑50 Application to options
Subdivision 130‑C—Convertible interests
130‑60 Shares or units acquired by converting a convertible interest
Subdivision 130‑D—Employee share schemes
130‑75 Objects of Subdivision
130‑80 ESS interests acquired under employee share schemes
130‑85 Interests in employee share trusts
130‑90 Shares held by employee share trusts
130‑95 Shares and rights in relation to ESS interests
130‑97 Application of certain provisions of Division 83A
Subdivision 130‑E—Exchangeable interests
130‑100 Exchangeable interest
130‑105 Shares acquired in exchange for the disposal or redemption of an exchangeable interest
Subdivision 130‑F—Exploration investments
130‑110 Reducing the reduced cost base before disposal
Division 132—Leases
132‑1 Lessee incurs expenditure to get lease term varied or waived
132‑5 Lessor pays lessee for improvements
132‑10 Grant of a long‑term lease
132‑15 Lessee of land acquires reversionary interest of lessor
Division 134—Options
134‑1 Exercise of options
Division 137—Granny flat arrangements
Subdivision 137‑A—When CGT events do not happen
Guide to Subdivision 137‑A
137‑1 What this Subdivision is about
Operative provisions
137‑10 Meaning of key terms
137‑15 CGT event does not happen when a certain kind of granny flat arrangement is entered into
137‑20 CGT event does not happen when