Document ID: chunk:federal_register_of_legislation:C2025C00029:section:30:p11
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 30 (pt 11/19)
Character Range: 1526161–1529275

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 part of a building is a separate asset
108‑65 Land adjacent to land acquired before 20 September 1985
108‑70 When is a capital improvement a separate asset?
108‑75 Capital improvements to CGT assets for which a roll‑over may be available
108‑80 Deciding if capital improvements are related to each other
108‑85 Meaning of improvement threshold
Division 109—Acquisition of CGT assets
Guide to Division 109
109‑1 What this Division is about
Subdivision 109‑A—Operative rules
109‑5 General acquisition rules
109‑10 When you acquire a CGT asset without a CGT event
Subdivision 109‑B—Signposts to other acquisition rules
109‑50 Effect of this Subdivision
109‑55 Other acquisition rules
109‑60 Acquisition rules outside this Part and Part 3‑3
Division 110—Cost base and reduced cost base
Guide to Division 110
110‑1 What this Division is about
110‑5 Modifications to general rules
110‑10 Rules about cost base not relevant for some CGT events
Subdivision 110‑A—Cost base
110‑25 General rules about cost base
110‑35 Incidental costs
110‑36 Indexation
What does not form part of the cost base
110‑37 Expenditure forming part of cost base or element
110‑38 Exclusions
110‑40 Assets acquired before 7.30 pm on 13 May 1997
110‑43 Partnership interests acquired before 7.30 pm on 13 May 1997
110‑45 Assets acquired after 7.30 pm on 13 May 1997
110‑50 Partnership interests acquired after 7.30 pm on 13 May 1997
110‑53 Exceptions to application of sections 110‑45 and 110‑50
110‑54 Debt deductions disallowed by thin capitalisation rules
              Subdivision 110‑B—Reduced cost base
110‑55 General rules about reduced cost base
110‑60 Reduced cost base for partnership assets
Division 112—Modifications to cost base and reduced cost base
Guide to Division 112
112‑1 What this Division is about
112‑5 Discussion of modifications
Subdivision 112‑A—General modifications
112‑15 General rule for replacement modifications
112‑20 Market value substitution rule
112‑25 Split, changed or merged assets
112‑30 Apportionment rules
112‑35 Assumption of liability rule
112‑36 Acquisitions of assets involving look‑through earnout rights
112‑37 Put options
Subdivision 112‑B—Finding tables for special rules
112‑40 Effect of this Subdivision
112‑45 CGT events
112‑46 Annual cost base adjustment for member's unit or interest in AMIT
112‑48 Gifts acquired by associates
112‑50 Main residence
112‑53 Scrip for scrip roll‑over
112‑53AA........................Statutory licences
112‑53AB....................Change of incorporation
112‑53A MDO roll‑over
112‑53B Exchange of stapled ownership 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