Document ID: chunk:federal_register_of_legislation:C2025C00029:section:30:p12
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 30 (pt 12/19)
Character Range: 1528988–1532183

interests for units in a unit trust
112‑53C Water entitlement roll‑overs
112‑54 Demergers
112‑54A Transfer of assets between certain trusts
112‑55 Effect of you dying
112‑60 Bonus shares or units
112‑65 Rights
112‑70 Convertible interests
112‑77 Exchangeable interests
112‑78 Exploration investments
112‑80 Leases
112‑85 Options
112‑87 Residency
112‑90 An asset stops being a pre‑CGT asset
112‑92 Demutualisation of certain entities
112‑95 Transfer of tax losses and net capital losses within wholly‑owned groups of companies
112‑97 Modifications outside this Part and Part 3‑3
Subdivision 112‑C—Replacement‑asset roll‑overs
112‑100 Effect of this Subdivision
112‑105 What is a replacement‑asset roll‑over?
112‑110 How is the cost base of the replacement asset modified?
112‑115 Table of replacement‑asset roll‑overs
Subdivision 112‑D—Same‑asset roll‑overs
112‑135 Effect of this Subdivision
112‑140 What is a same‑asset roll‑over?
112‑145 How is the cost base of the asset modified?
112‑150 Table of same‑asset roll‑overs
Division 114—Indexation of cost base
114‑1 Indexing elements of cost base
114‑5 When indexation relevant
114‑10 Requirement for 12 months ownership
114‑15 Cost base modifications
114‑20 When expenditure is incurred for roll‑overs
Division 115—Discount capital gains and trusts' net capital gains
Guide to Division 115
115‑1 What this Division is about
Subdivision 115‑A—Discount capital gains
What is a discount capital gain?
115‑5 What is a discount capital gain?
115‑10 Who can make a discount capital gain?
115‑15 Discount capital gain must be made after 21 September 1999
115‑20 Discount capital gain must not have indexed cost base
115‑25 Discount capital gain must be on asset acquired at least 12 months before
115‑30 Special rules about time of acquisition
115‑32 Special rule about time of acquisition for certain replacement‑asset roll‑overs
115‑34 Further special rule about time of acquisition for certain replacement‑asset roll‑overs
What are not discount capital gains?
115‑40 Capital gain resulting from agreement made within a year of acquisition
115‑45 Capital gain from equity in an entity with newly acquired assets
115‑50 Discount capital gain from equity in certain entities
115‑55 Capital gains involving money received from demutualisation of friendly society health or life insurer
Subdivision 115‑B—Discount percentage
115‑100 What is the discount percentage for a discount capital gain
115‑105 Foreign or temporary residents—individuals with direct gains
115‑110 Foreign or temporary residents—individuals with trust gains
115‑115 Foreign or temporary residents—percentage for individuals
115‑120 Foreign or temporary residents—trusts with certain gains
115‑125 Investors disposing of property used for affordable housing
Subdivision 115‑C—Rules about trusts with net capital gains
Guide to Subdivision 115‑C
115‑200 What this Division is about
Operative provisions
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