Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p46
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 46/58)
Character Range: 2414691–2417721

to Subdivision 137‑A
137‑1 What this Subdivision is about
Operative provisions
137‑10 Meaning of key terms
137‑15 CGT event does not happen when a certain kind of granny flat arrangement is entered into
137‑20 CGT event does not happen when a certain kind of granny flat arrangement is varied
137‑25 CGT event does not happen when a certain kind of granny flat arrangement is terminated
Division 149—When an asset stops being a pre‑CGT asset
Subdivision 149‑A—Key concepts
149‑10 What is a pre‑CGT asset?
149‑15 Majority underlying interests in a CGT asset
Subdivision 149‑B—When asset of non‑public entity stops being a pre‑CGT asset
149‑25 Which entities are affected
149‑30 Effects if asset no longer has same majority underlying ownership
149‑35 Cost base elements of asset that stops being a pre‑CGT asset
Subdivision 149‑C—When asset of public entity stops being a pre‑CGT asset
149‑50 Which entities are affected
149‑55 Entity to give the Commissioner evidence periodically as to whether asset still has same majority underlying ownership
149‑60 What the evidence must show
149‑70 Effects if asset no longer has same majority underlying ownership
149‑75 Cost base elements of asset that stops being a pre‑CGT asset
149‑80 No more evidence needed after asset stops being a pre‑CGT asset
Subdivision 149‑F—How to treat a "demutualised" public entity
149‑162 Subdivision applies only if entity gives sufficient evidence
149‑165 Members treated as having underlying interests in assets until demutualisation
149‑170 Effect of demutualisation of interposed company
Division 152—Small business relief
Guide to Division 152
152‑1 What this Division is about
Subdivision 152‑A—Basic conditions for relief under this Division
Guide to Subdivision 152‑A
152‑5 What this Subdivision is about
Basic conditions for relief
152‑10 Basic conditions for relief
152‑12 Special conditions for CGT event D1
Maximum net asset value test
152‑15 Maximum net asset value test
152‑20 Meaning of net value of the CGT assets
Active asset test
152‑35 Active asset test
152‑40 Meaning of active asset
152‑45 Continuing time periods for involuntary disposals
Treatment of passively held CGT assets
152‑47 Spouses or children taken to be affiliates for certain passively held CGT assets
152‑48 Working out an entity's aggregated turnover for passively held CGT assets
152‑49 Businesses that are winding up
Significant individual test
152‑50 Significant individual test
152‑55 Meaning of significant individual
CGT concession stakeholder
152‑60 Meaning of CGT concession stakeholder
Small business participation percentage
152‑65 Small business participation percentage
152‑70 Direct small business participation percentage
152‑75 Indirect small business participation percentage
Nomination of controllers of discretionary trust
152‑78 Trustee of discretionary trust may nominate beneficiaries to be controllers of trust
CGT event happens to asset or interest within 2 years of an individual's death
152‑80 CGT event happens to an asset or interest within