Document ID: chunk:federal_register_of_legislation:C2025C00029:section:30:p10
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 30 (pt 10/19)
Character Range: 1523374–1526420

of replacement asset or amount of fourth element expenditure, or both, not sufficient to cover disregarded capital gain: CGT event J6
Subdivision 104‑K—Other CGT events
104‑205 Incoming international transfer of emissions unit: CGT event K1
104‑210 Bankrupt pays amount in relation to debt: CGT event K2
104‑215 Asset passing to tax‑advantaged entity: CGT event K3
104‑220 CGT asset starts being trading stock: CGT event K4
104‑225 Special collectable losses: CGT event K5
104‑230 Pre‑CGT shares or trust interest: CGT event K6
104‑235 Balancing adjustment events for depreciating assets and certain assets used for R&D: CGT event K7
104‑240 Working out capital gain or loss for CGT event K7: general case
104‑245 Working out capital gain or loss for CGT event K7: pooled assets
104‑250 Direct value shifts: CGT event K8
104‑255 Carried interests: CGT event K9
104‑260 Certain short‑term forex realisation gains: CGT event K10
104‑265 Certain short‑term forex realisation losses: CGT event K11
104‑270 Foreign hybrids: CGT event K12
Subdivision 104‑L—Consolidated groups and MEC groups
104‑500 Loss of pre‑CGT status of membership interests in entity becoming subsidiary member: CGT event L1
104‑505 Where pre‑formation intra‑group roll‑over reduction results in negative allocable cost amount: CGT event L2
104‑510 Where tax cost setting amounts for retained cost base assets exceeds joining allocable cost amount: CGT event L3
104‑515 Where no reset cost base assets and excess of net allocable cost amount on joining: CGT event L4
104‑520 Where amount remaining after step 4 of leaving allocable cost amount is negative: CGT event L5
104‑525 Error in calculation of tax cost setting amount for joining entity's assets: CGT event L6
104‑535 Where reduction in tax cost setting amounts for reset cost base assets cannot be allocated: CGT event L8
Division 106—Entity making the gain or loss
Guide to Division 106
106‑1 What this Division is about
              Subdivision 106‑A—Partnerships
106‑5 Partnerships
Subdivision 106‑B—Bankruptcy and liquidation
106‑30 Effect of bankruptcy
106‑35 Effect of liquidation
Subdivision 106‑C—Absolutely entitled beneficiaries
106‑50 Absolutely entitled beneficiaries
Subdivision 106‑D—Securities, charges and encumbrances
106‑60 Securities, charges and encumbrances
Division 108—CGT assets
Guide to Division 108
108‑1 What this Division is about
Subdivision 108‑A—What a CGT asset is
108‑5 CGT assets
108‑7 Interest in CGT assets as joint tenants
Subdivision 108‑B—Collectables
108‑10 Losses from collectables to be offset only against gains from collectables
108‑15 Sets of collectables
108‑17 Cost base of a collectable
Subdivision 108‑C—Personal use assets
108‑20 Losses from personal use assets must be disregarded
108‑25 Sets of personal use assets
108‑30 Cost base of a personal use asset
Subdivision 108‑D—Separate CGT assets
Guide to Subdivision 108‑D
108‑50 What this Subdivision is about
Operative provisions
108‑55 When is a building a separate asset from land?
108‑60 Depreciating asset that is