Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p5
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 5/5)
Character Range: 2045651–2048017

a Guide may be considered only for limited purposes: see section 950‑150.
 (2) It sets out which element of the cost base or reduced cost base of a CGT asset is affected by various situations.

112‑45  CGT events

CGT events
Event number
              In this situation:                                                                         Element affected:                                 See section:
D4            A conservation covenant is entered into over land                                          The total cost base and reduced cost base         104‑47
E1            A trust is created over a CGT asset                                                        First element of cost base and reduced cost base  104‑55
E2            A CGT asset is transferred to a trust                                                      First element of cost base and reduced cost base  104‑60
E4            A trustee makes a capital payment to you in relation to units or an interest in the trust  The total cost base and reduced cost base         104‑70
F4            A lessee receives payment for changing lease                                               The total cost base                               104‑125
G1            A company makes a capital payment to you in relation to your shares                        The total cost base and reduced cost base         104‑135
G3            A liquidator or administrator declares shares or financial instruments to be worthless     The total cost base and reduced cost base         104‑145
K8            Direct value shifts affecting your equity or loan interests in a company or trust          The total cost base and reduced cost base         Subdivision
                                                                                                                                                           725‑D
J4            Trust fails to cease to exist after a roll‑over under Subdivision 124‑N                    First element of cost base and reduced cost base  104‑195

112‑46  Annual cost base adjustment for member's unit or interest in AMIT

Annual cost base adjustment for member's unit or interest in AMIT
Item                                                               In this situation:                                                 Element affected:                          See section: