Document ID: chunk:federal_register_of_legislation:C2025C00029:section:7:p44
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 7 (pt 44/58)
Character Range: 2408609–2412029

post‑CGT
124‑1150 Roll‑over consequences—some original entitlements pre‑CGT, others post‑CGT
Variation to CGT asset case
124‑1155 Roll‑over for variation to CGT asset
124‑1160 Roll‑over consequences
124‑1165 Roll‑over consequences—partial roll‑over
Subdivision 124‑S—Interest realignment arrangements
Guide to Subdivision 124‑S
124‑1220 What this Subdivision is about
Operative provisions
124‑1225 Disposals of interests under interest realignment arrangements
124‑1230 Roll‑over consequences—partial roll‑over
124‑1235 Roll‑over consequences—all original interests were post‑CGT and pre‑UCA
124‑1240 Roll‑over consequences—all original interests were pre‑CGT
124‑1245 Roll‑over consequences—original interests were of mixed CGT status, all were pre‑UCA
124‑1250 Roll‑over consequences—some original interests were pre‑UCA
Division 125—Demerger relief
Guide to Division 125
125‑1 What this Division is about
Subdivision 125‑A—Object of this Division
125‑5 Object of this Division
Subdivision 125‑B—Consequences for owners of interests
Guide to Subdivision 125‑B
125‑50 Guide to Subdivision 125‑B
Operative provisions
125‑55 When a roll‑over is available for a demerger
125‑60 Meaning of ownership interest and related terms
125‑65 Meanings of demerger group, head entity and demerger subsidiary
125‑70 Meanings of demerger, demerged entity and demerging entity
125‑75 Exceptions to subsection 125‑70(2)
125‑80 What is the roll‑over?
125‑85 Cost base adjustments where CGT event happens but no roll‑over chosen
125‑90 Cost base adjustments where no CGT event
125‑95 No other cost base adjustment after demerger
125‑100 No further demerger relief in some cases
Subdivision 125‑C—Consequences for members of demerger group
Guide to Subdivision 125‑C
125‑150 Guide to Subdivision 125‑C
Operative provisions
125‑155 Certain capital gains or losses disregarded for demerging entity
125‑160 No CGT event J1
125‑165 Adjusted capital loss for value shift under a demerger
125‑170 Reduced cost base reduction if demerger asset subject to roll‑over
Subdivision 125‑D—Public trading trusts
Guide to Subdivision 125‑D
125‑225 Guide to Subdivision 125‑D
Operative provisions
125‑230 Application of Division to public trading trusts
Subdivision 125‑E—Miscellaneous
125‑235 Share and interest sale facilities
Division 126—Same‑asset roll‑overs
Guide to Division 126
126‑1 What this Division is about
Subdivision 126‑A—Marriage or relationship breakdowns
126‑5 CGT event involving spouses
126‑15 CGT event involving company or trustee
126‑20 Subsequent CGT event happening to roll‑over asset where transferor was a CFC or a non‑resident trust
126‑25 Conditions for the purposes of subsections 126‑5(3A) and 126‑15(5)
Subdivision 126‑B—Companies in the same wholly‑owned group
Guide to Subdivision 126‑B
126‑40 What this Subdivision is about
Operative provisions
126‑45 Roll‑over for members of wholly‑owned group
126‑50 Requirements for roll‑over
126‑55 When there is a roll‑over
126‑60 Consequences of roll‑over
126‑75 Originating company is a CFC
126‑85 Effect of roll‑over on certain liquidations
Subdivision 126‑C—Changes to trust deeds
Guide to Subdivision 126‑C
126‑125 What this Subdivision is about
126‑130 Changes to trust deeds
126‑135 Consequences of roll‑over
Subdivision 126‑D—Small superannuation funds
126‑140 CGT event involving small superannuation funds
Subdivision 126‑E—Entitlement to shares after demutualisation and