Document ID: chunk:federal_register_of_legislation:C2024C00267:front:0:p7
Version: federal_register_of_legislation:C2024C00267
Segment Type: other
Provision Reference: 
Character Range: 16939–20322

estate
Subdivision 118‑C—Goodwill
118‑260 Business exemption threshold
Division 121—Record keeping
121‑15 Retaining records under Division 121
121‑25 Records for mergers between qualifying superannuation funds
Part 3‑3—Capital gains and losses: special topics
Division 124—Replacement‑asset roll‑overs
Subdivision 124‑C—Statutory licences
124‑140 New statutory licence—ASGE licence etc.
124‑141 ASGE licence etc.—cost base of ineligible part
124‑142 ASGE licence etc.—cost base of aquifer access licence etc.
Subdivision 124‑I—Change of incorporation
124‑510 Application of Subdivision 124‑I of the Income Tax Assessment Act 1997
Division 125—Demerger relief
Subdivision 125‑B—Consequences for owners of interests
125‑75 Employee share schemes
Division 126—Roll‑overs
Subdivision 126‑A—Merger of qualifying superannuation funds
126‑100 Merger of qualifying superannuation funds
Subdivision 126‑B—Transfer of life insurance business
126‑150 Roll‑over on transfer of life insurance business
126‑160 Effects of roll‑over
126‑165 References to Subdivision 126‑B of the Income Tax Assessment Act 1997
Division 128—Effect of death
128‑15 Effect on the legal personal representative or beneficiary
Division 130—Investments
Subdivision 130‑A—Bonus shares and units
130‑20 Issue of bonus shares or units
Subdivision 130‑B—Rights
130‑40 Exercise of rights
Subdivision 130‑C—Convertible notes
130‑60 Shares or units acquired by converting a convertible note
Division 134—Options
134‑1 Exercise of options
Division 136—Foreign residents
Subdivision 136‑A—Making a capital gain or loss
136‑25 When an asset is taxable Australian property
Division 137—Granny flat arrangements
Subdivision 137‑A—Granny flat arrangements
Operative provisions
137‑10 Applicable CGT events
Division 140—Share value shifting
Subdivision 140‑A—When is there share value shifting?
140‑7 Pre‑1994 share value shifts irrelevant
140‑15 Off‑market buy backs
Division 149—When an asset stops being a pre‑CGT asset
149‑5 Assets that stopped being pre‑CGT assets under old law
Division 152—Small business relief
152‑5 Small business roll‑over chosen but no capital gain returned
152‑10 Small business roll‑over not chosen and time remains to acquire a replacement asset
152‑15 Amendment of assessments
Part 3‑5—Corporate taxpayers and corporate distributions
Division 165—Income tax consequences of changing ownership or control of a company
Subdivision 165‑CA—Applying net capital losses of earlier income years
165‑95 Application of Subdivision 165‑CA of the Income Tax Assessment Act 1997
Subdivision 165‑CB—Working out the net capital gain and the net capital loss for the income year of the change
165‑105 Application of Subdivision 165‑CB of the Income Tax Assessment Act 1997
              Subdivision 165‑CC—Change of ownership or control of company that has an unrealised net loss
165‑115E Choice to use global method to work out unrealised net loss
Subdivision 165‑CD—Reductions after alterations in ownership or control of loss company
165‑115U Choice to use global method to work out adjusted unrealised loss
165‑115ZC..............When certain notices to be given
165‑115ZDAdjustment (or further adjustment) for interest realised at a loss after global method has been used
Subdivision 165‑C—Deducting bad debts
165‑135 Application of Subdivision 165‑C of the Income Tax Assessment Act 1997
Division 166—Income tax