Document ID: chunk:federal_register_of_legislation:C2025C00029:section:30:p13
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 30 (pt 13/19)
Character Range: 1531903–1535092

115‑210 When this Subdivision applies
115‑215 Assessing presently entitled beneficiaries
115‑220 Assessing trustees under section 98 of the Income Tax Assessment Act 1936
115‑222 Assessing trustees under section 99 or 99A of the Income Tax Assessment Act 1936
115‑225 Attributable gain
115‑227 Share of a capital gain
115‑228 Specifically entitled to an amount of a capital gain
115‑230 Choice for resident trustee to be specifically entitled to capital gain
Subdivision 115‑D—Tax relief for shareholders in listed investment companies
Guide to Subdivision 115‑D
115‑275 What this Subdivision is about
Operative provisions
115‑280 Deduction for certain dividends
115‑285 Meaning of LIC capital gain
115‑290 Meaning of listed investment company
115‑295 Maintaining records
Division 116—Capital proceeds
Guide to Division 116
116‑1 What this Division is about
116‑5 General rules
116‑10 Modifications to general rules
General rules
116‑20 General rules about capital proceeds
Modifications to general rules
116‑25 Table of modifications to the general rules
116‑30 Market value substitution rule: modification 1
116‑35 Companies and trusts that are not widely held
116‑40 Apportionment rule: modification 2
116‑45 Non‑receipt rule: modification 3
116‑50 Repaid rule: modification 4
116‑55 Assumption of liability rule: modification 5
116‑60 Misappropriation rule: modification 6
Special rules
116‑65 Disposal etc. of a CGT asset the subject of an option
116‑70 Option requiring both acquisition and disposal etc.
116‑75 Special rule for CGT event happening to a lease
116‑80 Special rule if CGT asset is shares or an interest in a trust
116‑85 Section 47A of 1936 Act applying to rolled‑over asset
116‑95 Company changes residence from an unlisted country
116‑100 Gifts of property
116‑105 Conservation covenants
116‑110 Roll‑overs for merging superannuation funds
116‑115 Farm‑in farm‑out arrangements
116‑120 Disposals of assets involving look‑through earnout rights
Division 118—Exemptions
Guide to Division 118
118‑1 What this Division is about
Subdivision 118‑A—General exemptions
Exempt assets
118‑5 Cars, motor cycles and valour decorations
118‑10 Collectables and personal use assets
118‑12 Assets used to produce exempt income etc.
118‑13 Shares in a PDF
118‑15 Registered emissions units
Anti‑overlap provisions
118‑20 Reducing capital gains if amount otherwise assessable
118‑21 Carried interests
118‑22 Superannuation lump sums and employment termination payments
118‑24 Depreciating assets
118‑25 Trading stock
118‑27 Division 230 financial arrangements and financial arrangements to which Subdivision 250‑E applies
118‑30 Film copyright
118‑35 R&D
Exempt or loss‑denying transactions
118‑37 Compensation, damages etc.
118‑40 Expiry of a lease
118‑42 Transfer of stratum units
118‑45 Sale of rights to mine
118‑55 Foreign currency hedging gains and losses
118‑60 Certain gifts
118‑65 Later distributions of personal services income
118‑70 Transactions by exempt entities
118‑75 Marriage or relationship breakdown settlements
118‑77 Native title and rights to native title benefits
Boat capital gains
118‑80 Reduction of boat capital gain
Special disability trusts
118‑85 Special