Document ID: chunk:federal_register_of_legislation:C2010C00679:section:1987:p5
Version: federal_register_of_legislation:C2010C00679
Segment Type: section
Provision Reference: s 1987 (pt 5/51)
Character Range: 21988–26541

net capital gain in assessable income under section 160ZO)
  "(4) The taxpayer's assessable income includes $150,400.
Index of key concepts
  "160AZA. The following is an index of the key concepts relevant to the
operation of this Part.
    Main Index
    Acquisition                            160M
    Asset                                  160A
    Bankruptcy                             160W
    Capital gain                           160Z
    Capital loss                           160Z
    Capital receipts                       160M(6) and (7)
    Consideration in respect of disposal
     of asset                              160ZD, 160ZF
    Controlled foreign companies,
     attribution of income                 Divisions 6, 7, 8 and 10 of
                                           Part X
    Cost base                              160ZH
    Disposal                               160M
    Employee's shares                      160ZYHD to 160ZYJA
    Exemptions                             See Exemptions Sub Index below
    Indexed cost base                      160ZH, 160ZJ
    Industrial property                    160ZZD
    Joint owners                           160ZN
    Leases                                 160ZR to 160ZW
    Life assurance companies               Division 8 of Part III
    Net capital gain                       160ZC, 160ZO
    Net capital loss                       160ZC, 160ZO
    Net capital loss - transfer within
     company group                         160ZP
    Non-residents                          160L(2), 160M(8) to (14A), 160T
    Part of asset, disposal of             160R, 160ZI
    Personal-use assets                    160B, 160ZE, 160ZG, 160ZQ
    Pooled superannuation trusts, units in 160ZYEB
    Prospecting and mining rights          160ZZE to 160ZZG
    Reduced cost base                      160ZH, 160ZK
    Roll-overs                             See Roll-overs Sub Index below
    Securities lending arrangements        26BC
    Security  -  transfer by way of        160S
              -  person enforcing          160V(2)
    Shares    -  bonus shares              160ZYF to 160ZYHC
              -  buy-back of shares        Division 16K of Part III
              -  cancellation of           Division 16J of Part III
                 subsidiary's shares
                 in holding company
              -  return of capital         160ZL
              -  valueless, of company     160WA
                 in liquidation
    Superannuation funds, complying ADFs   Division 10 of Part IX
     and PST
    Time of acquisition and disposal       160U
    Transitional                           160ZZS, 160ZZT
    Trusts - accruals system of taxation   Subdivision D of Division
             on certain non-resident       6AAA of Part III
             trust estates
           - bare trustee                  160V(1)
           - bonus units in unit trusts    160ZYC to 160ZYEA
           - other than unit trusts        160ZX TO 160ZYB
           - return of capital on          160ZM
             investment
    Value shifting, adjustment of          Division 19A of Part IIIA
    cost base
    Sub Index - Exemptions
    Approved deposit funds, rights under   160ZZJ
    Exemptions  -  general                 160L, 160Z, 160ZB
    Goodwill                               160ZZR, 160ZZRAA
    Insurance policies                     160ZZH
    Life assurance policies                160ZZI
    Principal residence                    160ZZQ
    Superannuation funds, rights under     160ZZJ
    Sub Index - Roll-overs
    Company group, transfer of asset       160ZZO
    within
    Convertible notes  -  companies        160ZYY to 160ZZB, 160ZZBE
    Convertible notes  -  unit trusts      160ZZBA to 160ZZBD, 160ZZBF
    Crown leases                           160ZWA
    Death                                  160J, 160X, 160Y
    Incorporated association, conversion   160ZZPH
     to company incorporated under
     company law
    Involuntary disposal                   160ZZK, 160ZZL
    Marriage, breakdown, transfer of       160ZZM, 160ZZMA
     assets upon
    Options generally                      160ZZC
    Partnership assets, transfer of to     160ZZNA
     wholly owned company
    Prospecting and mining rights          160ZZF
    Shares - exchange of shares in the
    same company                           160ZZP
        - exchange of shares in original   160ZZPC
          company for shares in interposed
          company
        - in specie distribution