Document ID: chunk:federal_register_of_legislation:C2025C00014:schedule:2h:p2
Version: federal_register_of_legislation:C2025C00014
Segment Type: schedule
Provision Reference: sch 2H (pt 2/3)
Character Range: 2150419–2153558

by post‑CGT member of a demutualisation original share or a non‑demutualisation bonus share or an interest in such a share
326‑120......................Adjusted market value
326‑125..................Undeducted membership costs
326‑130..Adjusted first day trading price of demutualisation shares
Subdivision 326‑E—CGT consequences of disposal of demutualisation shares or interests in such shares by a member of a mutual entity where the entity or a holding company of the entity becomes a company that is not a listed public company
326‑135....................Application of Subdivision
326‑140Disposal by pre‑CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share where a member did not acquire membership rights by disposing of membership rights in another mutual entity
326‑145Disposal by pre‑CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share where member acquired membership rights by disposing of membership rights in another mutual entity
326‑150Disposal by post‑CGT member of a demutualisation share (other than a demutualisation original share) or an interest in such a share
326‑155Disposal by pre‑CGT member of a demutualisation original share or a non‑demutualisation bonus share, or an interest in such a share, where member did not acquire membership rights by disposing of membership rights in another mutual entity
326‑160Disposal by pre‑CGT member of a demutualisation original share or a non‑demutualisation bonus share, or an interest in such a share, where member acquired membership rights by disposing of membership rights in another mutual entity
326‑165Disposal by post‑CGT member of a demutualisation original share or a non‑demutualisation bonus share, or an interest in such a share
326‑170.................Various adjusted market values
326‑175..................Undeducted membership costs
Subdivision 326‑F—Variation of amount taken to be paid for shares or an interest in shares by a member of a mutual entity who made a capital gain or capital loss from disposal of membership rights in another mutual entity
326‑180Amount taken to be paid for acquisition of shares or interest by member to be increased by capital gain or reduced by capital loss
Subdivision 326‑G—CGT consequences of disposal of rights or interests resulting from extinguishment of membership rights
326‑185..Disposal of right to receive shares in demutualised entity
326‑190Extinguishment of right to shares in demutualised entity by the issue of the shares
326‑195...Disposal of right to receive shares in holding company
326‑200Disposal of interest in trust that holds shares in demutualised entity
Subdivision 326‑H—CGT consequences of transfer of ordinary shares
326‑205Transfer of share or distribution of proceeds of sale of share not to have any CGT consequences
Subdivision 326‑I—CGT consequences of disposal of demutualisation shares or an interest in such shares by a trustee on behalf of a member
326‑210........................Disposal by a trustee
Subdivision 326‑J—CGT consequences of change in rights