Document ID: chunk:federal_register_of_legislation:C2025C00029:section:14:p5
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 14 (pt 5/20)
Character Range: 1778848–1785743

[See section 104‑125]
F5 Lessor receives payment for changing lease                                                                                                                                                                                      when lease term is varied or waived                                                                                   capital proceeds less expenditure in relation to variation or waiver                                                                                      expenditure in relation to variation or waiver less capital proceeds

[See section 104‑130]
G1 Capital payment for shares                                                                                                                                                                                                      when company pays non‑assessable amount                                                                               payment less cost base of shares                                                                                                                          no capital loss
[See section 104‑135]
G3 Liquidator or administrator declares shares or financial instruments worthless                                                                                                                                                  when declaration was made                                                                                             no capital gain                                                                                                                                           shares' or financial instruments' reduced cost base
[See section 104‑145]
H1 Forfeiture of a deposit                                                                                                                                                                                                         when deposit is forfeited                                                                                             deposit less expenditure in connection with prospective sale                                                                                              expenditure in connection with prospective sale less deposit

[See section 104‑150]
H2 Receipt for event relating to a CGT asset                                                                                                                                                                                       when act, transaction or event occurred                                                                               capital proceeds less incidental costs                                                                                                                    incidental costs less capital proceeds
[See section 104‑155]
I1 Individual or company stops being an Australian resident                                                                                                                                                                        when individual or company stops being Australian resident                                                            for each CGT asset the person owns, its market value less its cost base                                                                                   for each CGT asset the person owns, its reduced cost base less its market value

[See section 104‑160]
I2 Trust stops being a resident trust                                                                                                                                                                                              when trust ceases to be resident trust for CGT purposes                                                               for each CGT asset the trustee owns, its market value of asset less its cost base                                                                         for each CGT asset the trustee owns, its reduced cost base less its market value

[See section 104‑170]
J1 Company stops being member of wholly‑owned group after roll‑over                                                                                                                                                                when the company stops                                                                                                market value of asset at time of event less its cost base                                                                                                 reduced cost base of asset less that market value
[See section 104‑175]
J2 Change in relation to replacement asset or improved asset after a roll‑over under Subdivision 152‑E                                                                                                                             when the change happens                                                                                               the amount mentioned in subsection 104‑185(5)                                                                                                             no capital loss
[See section 104‑185]
J4 Trust fails to cease to exist after a roll‑over under Subdivision 124‑N                                                                                                                                                         when the failure happens                                                                                              market value of asset less asset's cost base                                                                                                              reduced cost base of asset less asset's market value
[See section 104‑195]
J5 Failure to acquire replacement asset and to incur fourth element expenditure after a roll‑over under Subdivision 152‑E                                                                                                          at the end of the replacement asset period                                                                            the amount of the capital gain that you disregarded under Subdivision 152‑E                                                                               no capital loss
[See section 104‑197]
J6 Cost of acquisition of replacement asset or amount of fourth element expenditure, or both, not sufficient to cover disregarded capital gain                                                                                     at the end of the replacement asset period                                                                            the amount mentioned in subsection 104‑198(3)                                                                                                             no capital loss
[See section 104‑198]
K1 As the result of an incoming international transfer of a Kyoto