Document ID: chunk:federal_register_of_legislation:C2025C00029:section:30:p14
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 30 (pt 14/19)
Character Range: 1534798–1538115

Later distributions of personal services income
118‑70 Transactions by exempt entities
118‑75 Marriage or relationship breakdown settlements
118‑77 Native title and rights to native title benefits
Boat capital gains
118‑80 Reduction of boat capital gain
Special disability trusts
118‑85 Special disability trusts
Subdivision 118‑B—Main residence
Guide to Subdivision 118‑B
118‑100 What this Subdivision is about
118‑105 Map of this Subdivision
Basic case and concepts
118‑110 Basic case
118‑115 Meaning of dwelling
118‑120 Extension to adjacent land etc.
118‑125 Meaning of ownership period
118‑130 Meaning of ownership interest in land or a dwelling
Rules that may extend the exemption
118‑135 Moving into a dwelling
118‑140 Changing main residences
118‑145 Absences
118‑147 Absence from dwelling replacing main residence that was compulsorily acquired, destroyed etc.
118‑150 If you build, repair or renovate a dwelling
118‑155 Where individual referred to in section 118‑150 dies
118‑160 Destruction of dwelling and sale of land
Rules that may limit the exemption
118‑165 Separate CGT event for adjacent land or other structures
118‑170 Spouse having different main residence
118‑175 Dependent child having different main residence
Roll‑overs under Subdivision 126‑A
118‑178 Previous roll‑over under Subdivision 126‑A
118‑180 Acquisition of dwelling from company or trust on marriage or relationship breakdown—roll‑over provision applying
Partial exemption rules
118‑185 Partial exemption where dwelling was your main residence during part only of ownership period
118‑190 Use of dwelling for producing assessable income
118‑192 Special rule for first use to produce income
Dwellings acquired from deceased estates
118‑195 Dwelling acquired from a deceased estate
118‑197 Special rule for surviving joint tenant
118‑200 Partial exemption for deceased estate dwellings
118‑205 Adjustment if dwelling inherited from deceased individual
118‑210 Trustee acquiring dwelling under will
Special disability trusts
118‑215 What the following provisions are about
118‑218 Exemption available to trustee—main case
118‑220 Exemption available to trustee—after the principal beneficiary's death
118‑222 Exemption available to other beneficiary who acquires the CGT asset after the principal beneficiary's death
118‑225 Amount of exemption available after the principal beneficiary's death—general
118‑227 Amount of exemption available after the principal beneficiary's death—cost base and reduced cost base
118‑230 Application of CGT events E5 and E7 in relation to main residence exemption and special disability trusts
Compulsory acquisitions of adjacent land only
118‑240 What the following provisions are about
118‑245 CGT events happening only to adjacent land
118‑250 Compulsory acquisitions of adjacent land
118‑255 Maximum exempt area
118‑260 Partial exemption rules
118‑265 Extension to adjacent structures
Subdivision 118‑D—Insurance and superannuation
118‑300 Insurance policies
118‑305 Superannuation
118‑310 RSA's
118‑313 Superannuation agreements under the Family Law Act
118‑315 Segregated exempt assets of life insurance companies
118‑320 Segregated current pension assets of a complying superannuation entity
Subdivision 118‑E—Units in pooled superannuation trusts
118‑350 Units in pooled superannuation trusts