Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:1_6:p3
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 3/3)
Character Range: 187225–189342

Guide may be considered only for limited purposes: see section 950‑150.

 (2) It sets out which element of the cost base or reduced cost base of a CGT asset is affected by various situations.

112‑45  CGT events

CGT events
Event number
              In this situation:                                                                         Element affected:                                  See section:
E1            A trust is created over a CGT asset                                                        First element of cost base and reduced cost base   104‑55
E4            A trustee makes a capital payment to you in relation to units or an interest in the trust  The total cost base and reduced cost base          104‑70
F4            A lessee receives payment for changing lease                                               The total cost base                                104‑125
G1            A company makes a capital payment to you in relation to your shares                        The total cost base and reduced cost base          104‑135
G2            There is a shift in share values                                                           The total cost base and reduced cost base          140‑60
                                                                                                                                                            140‑95
G2            There is a shift in share values                                                           Fourth element of cost base and reduced cost base  140‑65
G3            A liquidator declares shares to be worthless                                               The total cost base and reduced cost base          104‑145
K1            There is a partial realisation of an item of intellectual property                         The total cost base                                104‑205

112‑50  Main residence

Main residence
Item            In this situation:                                                                                                          Element affected:                          See section: