Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p42
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 42/58)
Character Range: 2402585–2405818

of asset
Same‑asset roll‑over consequences for the company (disposal case)
122‑200 Consequences for the company (disposal case)
Same‑asset roll‑over consequences for the company (creation case)
122‑205 Consequences for the company (creation case)
Division 124—Replacement‑asset roll‑overs
Guide to Division 124
124‑1 What this Division is about
124‑5 How to find your way around this Division
Subdivision 124‑A—General rules
124‑10 Your ownership of one CGT asset ends
124‑15 Your ownership of more than one CGT asset ends
124‑20 Share and interest sale facilities
Subdivision 124‑B—Asset compulsorily acquired, lost or destroyed
When a roll‑over is available
124‑70 Events giving rise to a roll‑over
124‑75 Other requirements if you receive money
124‑80 Other requirements if you receive an asset
The consequences of a roll‑over being available
124‑85 Consequences for receiving money
124‑90 Consequences for receiving an asset
124‑95 You receive both money and an asset
Subdivision 124‑C—Statutory licences
124‑140 New statutory licences
124‑145 Rollover consequences—capital gain or loss disregarded
124‑150 Rollover consequences—partial roll‑over
124‑155 Roll‑over consequences—all original licences were post‑CGT
124‑160 Roll‑over consequences—all original licences were pre‑CGT
124‑165 Roll‑over consequences—some original licences were pre‑CGT, others were post‑CGT
Subdivision 124‑D—Strata title conversion
124‑190 Strata title conversion
Subdivision 124‑E—Exchange of shares or units
124‑240 Exchange of shares in the same company
124‑245 Exchange of units in the same unit trust
Subdivision 124‑F—Exchange of rights or options
124‑295 Exchange of rights or option to acquire shares in a company
124‑300 Exchange of rights or option to acquire units in a unit trust
Subdivision 124‑I—Change of incorporation
Guide to Subdivision 124‑I
124‑510 What this Subdivision is about
Object of this Subdivision
124‑515 Object of this Subdivision
Change of incorporation without change of entity
124‑520 Change of incorporation without change of entity
Old corporation wound up
124‑525 Old corporation wound up
Special consequences of some roll‑overs
124‑530 Shares in company replacing pre‑CGT and post‑CGT mix of interest and rights in body
124‑535 Rights as member of Indigenous corporation replacing pre‑CGT and post‑CGT mix of interest and rights in body
Subdivision 124‑J—Crown leases
Guide to Subdivision 124‑J
124‑570 What this Subdivision is about
Operative provisions
124‑575 Extension or renewal of Crown lease
124‑580 Meaning of Crown lease
124‑585 Original right differs in area from new right
124‑590 Part of original right excised
124‑595 Treating parts of new right as separate assets
124‑600 What is the roll‑over?
124‑605 Change of lessor
Subdivision 124‑K—Depreciating assets
124‑655 Roll‑over for depreciating assets
124‑660 Right granted to associate
Subdivision 124‑L—Prospecting and mining entitlements
Guide to 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