Document ID: chunk:federal_register_of_legislation:C2025C00029:section:1
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 1
Character Range: 2448476–2449509

1                                           You *dispose of a *CGT asset to the company or create a CGT asset in the company  (a) a *collectable or a *personal use asset; or
                                                                                                                              (b) a decoration awarded for valour or brave conduct (except if you paid money or gave any other property for it); or
                                                                                                                              (c) a *precluded asset; or
                                                                                                                              (d) an asset that becomes *trading stock of the company just after the *disposal or creation; or
                                                                                                                              (e) an asset that becomes a *registered emissions unit *held by the company just after the *disposal or creation