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Appendix 28: Exception for CGT asset acquisition

Use Appendix 28 to find the CGT asset acquisition exception codes.

Last updated 2 June 2025

Table: Exception for CGT asset acquisition

Code

Exception

1

Acquisition of new membership interests covered by subsection 820-423AA(1)

2

Acquisition of certain new depreciating assets covered by subsection 820-423AA(2)

3

Acquisition of certain debt interests covered by subsection 820-423AA(3)

Continue to: Appendix 29: Type of acquisition

Return to: Appendixes for the IDS

QC104824