Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p43
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 43/58)
Character Range: 2405518–2408967

Subdivision 124‑L
124‑700 What this Subdivision is about
Operative provisions
124‑705 Extension or renewal of prospecting or mining entitlement
124‑710 Meaning of prospecting entitlement and mining entitlement
124‑715 Original entitlement differs in area from new entitlement
124‑720 Part of original entitlement excised
124‑725 Treating parts of new entitlement as separate assets
124‑730 What is the roll‑over?
Subdivision 124‑M—Scrip for scrip roll‑over
Guide to Subdivision 124‑M
124‑775 What this Subdivision is about
Operative provisions
124‑780 Replacement of shares
124‑781 Replacement of trust interests
124‑782 Transfer or allocation of cost base of shares acquired by acquiring entity etc.
124‑783 Meaning of significant stakeholder, common stakeholder, significant stake and common stake
124‑783A Rights that affect stakes
124‑784 Cost base of equity or debt given within acquiring group
124‑784A When arrangement is a restructure
124‑784B What is the cost base and reduced cost base when arrangement is a restructure?
124‑784C Cost base of equity or debt given within acquiring group
124‑785 What is the roll‑over?
124‑790 Partial roll‑over
124‑795 Exceptions
124‑800 Interest received for pre‑CGT interest
124‑810 Certain companies and trusts not regarded as having 300 members or beneficiaries
Subdivision 124‑N—Disposal of assets by a trust to a company
Guide to Subdivision 124‑N
124‑850 What this Subdivision is about
Operative provisions
124‑855 What this Subdivision deals with
124‑860 Requirements for roll‑over
124‑865 Entities both choose the roll‑over
124‑870 Roll‑over for owner of units or interests in a trust
124‑875 Effect on the transferor and transferee
Subdivision 124‑P—Exchange of a membership interest in an MDO for a membership interest in another MDO
Guide to Subdivision 124‑P
124‑975 What this Subdivision is about
Operative provisions
124‑980 Exchange of membership interests in an MDO
124‑985 What the roll‑over is for post‑CGT interests
124‑990 Partial roll‑over
124‑995 Pre‑CGT interests
Subdivision 124‑Q—Exchange of stapled ownership interests for ownership interests in a unit trust
Guide to Subdivision 124‑Q
124‑1040 What this Subdivision is about
Operative provisions
124‑1045 Exchange of stapled securities
124‑1050 Conditions
124‑1055 Consequences of the roll‑over for exchanging members
124‑1060 Consequences of the roll‑over for interposed trust
Subdivision 124‑R—Water entitlements
Guide to Subdivision 124‑R
124‑1100 What this Subdivision is about
Replacement case
124‑1105 Replacement water entitlements roll‑over
124‑1110 Roll‑over consequences—capital gain or loss disregarded
124‑1115 Roll‑over consequences—partial roll‑over
124‑1120 Roll‑over consequences—all original entitlements post‑CGT
124‑1125 Roll‑over consequences—all original entitlements pre‑CGT
124‑1130 Roll‑over consequences—some original entitlements pre‑CGT, others post‑CGT
Reduction case
124‑1135 Reduction in water entitlements roll‑over
124‑1140 Roll‑over consequences—capital gain or loss disregarded
124‑1145 Roll‑over consequences—all original entitlements post‑CGT
124‑1150 Roll‑over consequences—some original entitlements pre‑CGT, others post‑CGT
Variation to CGT asset case
124‑1155 Roll‑over for variation to CGT asset
124‑1160 Roll‑over consequences
124‑1165 Roll‑over consequences—partial roll‑over
Subdivision 124‑S—Interest realignment arrangements
Guide to Subdivision 124‑S
124‑1220 What this Subdivision