Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:1_2:p3
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 3/3)
Character Range: 473430–477529

asset                   the CGT asset                                                               1 to 8
E2                             Transferring a CGT asset to a trust                 the CGT asset                                                               1 to 8
E3                             Converting a trust to a unit trust                  the CGT asset                                                               1 to 8
E4                             Capital payment for trust interest                  the units or interest in the trust                                          4, 6
E5                             Beneficiary becoming entitled to a trust asset      the CGT asset                                                               1 to 8
E6                             Disposal to beneficiary to end income right         the CGT asset                                                               1 to 8
E7                             Disposal to beneficiary to end capital interest     the CGT asset                                                               1 to 8
E8                             Disposal by beneficiary of capital interest         the interest in the trust capital                                           4
F1                             Granting a lease                                    the CGT asset the subject of the lease                                      1, 2
F2                             Granting a long‑term lease                          the land                                                                    1
F3                             Lessor pays lessee to get lease changed             the CGT asset the subject of the lease                                      1, 2
F4                             Lessee receives payment for changing lease          the CGT asset the subject of the lease                                      1, 2
F5                             Lessor receives payment for changing lease          the CGT asset the subject of the lease                                      1, 2
G1                             Capital payment for shares                          the shares                                                                  3, 5, 8
G2                             Shifts in share values                              the shift losing shares                                                     3, 5, 7, 8
G3                             Liquidator declares shares worthless                the shares                                                                  3, 5, 8
H1                             Forfeiture of deposit                               the CGT asset the subject of the prospective purchase or other transaction  1 to 8
H2                             Receipt for event relating to a CGT asset           the CGT asset                                                               1 to 8
J1                             Company ceasing to be member of wholly‑owned group  the CGT asset the subject of the roll‑over                                  1 to 8
K1                             Partial realisation of intellectual property        the item of intellectual property                                           2
K3                             Asset passing to tax advantaged entity              the CGT asset                                                               1 to 8
K4                             CGT asset starts being trading stock                the CGT asset                                                               1 to 8
K6                             Pre‑CGT shares or trust interest                    the shares or interest in the trust                                         3 to 6

136‑15  Making a capital gain or loss from CGT events D1 and E9

 (1) You make a *capital gain or *capital loss from *CGT event D1 (about creating contractual or other rights) only if one of the items in this table is satisfied.

CGT event D1
Item          In this situation:                                                  This requirement is satisfied: