INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART IIIA - CAPITAL GAINS AND CAPITAL LOSSES  

Division 1 - Preliminary  

Subdivision A - Object, simplified outline, example and index  

SECTION 160AZA   160AZA   INDEX OF KEY CONCEPTS  
The following is an index of the key concepts relevant to the operation of this Part.


Main Index
Acquisition 160M
Asset 160A
Bankruptcy 160W
Capital gain 160Z
Capital loss 160Z
Capital receipts 160M(6) and (7)
Consideration in respect of disposal of asset 160ZD, 160ZF
Controlled foreign companies, attribution of income Divisions 6, 7, 8 and 10 of Part X
Cost base 160ZH, 160ZJA
Disposal 160M
Employee's shares 160ZYHD to 160ZYJE
Exemptions See Exemptions Sub Index below
Indexed cost base 160ZH, 160ZJ, 160ZJB
Industrial property 160ZZD
Joint owners 160ZN
Leases 160ZR to 160ZW
Life assurance companies Division 8 of Part III
Net capital gain 160ZC, 160ZO
Net capital loss 160ZC, 160ZO
Net capital loss - transfer within company group 160ZP
Non-residents 160L(2), 160M(8) to (14A), 160T
Part of asset, disposal of 160R, 160ZI
Personal-use assets 160B, 160ZE, 160ZG, 160ZQ
Pooled superannuation trusts, units in 160ZYEB
Prospecting and mining rights 160ZZE to 160ZZG
Reduced cost base 160ZH, 160ZK
Roll-overs See Roll-overs Sub Index below
Securities lending arrangements 26BC
Security - transfer by way of 160S
- person enforcing 160V(2)
Shares - bonus shares 160ZYF to 160ZYHC
- buy-back of shares Division 16K of Part III
- cancellation of subsidiary's shares in holding company Division 16J of Part III
- return of capital 160ZL
- valueless, of company in liquidation 160WA
Superannuation funds, complying ADFs and PSTs Division 10 of Part IX
Time of acquisition and disposal 160U
Transitional 160ZZS, 160ZZT
Trusts - accruals system of taxation on certain non-resident trust estates Subdivision D of Division 6AAA of Part III 160V(1)
- bare trustee 160ZYC to 160ZYEA
- bonus units in unit trusts 160ZX to 160ZYB
- other than unit trusts 160ZM
- return of capital on investment
Value shifting, adjustment of cost base Division 19A of Part IIIA
Sub Index - Exemptions
Approved deposit funds, rights under 160ZZJ
Exemptions - general 160L, 160Z, 160ZB
Goodwill 160ZZR, 160ZZRAA
Insurance policies 160ZZH
Life assurance policies 160ZZI
Principal residence 160ZZQ
Small business retirement assets Division 17B of Part IIIA
Superannuation funds, rights under 160ZZJ


Sub Index - Roll-overs
Company group, transfer of asset within 160ZZO
Convertible notes - companies 160ZYY to 160ZZB, 160ZZBE
- unit trusts 160ZZBA to 160ZZBD, 160ZZBF
Crown leases 150ZWA
Death 160J, 160X, 160Y
Incorporated association, conversion to company incorporated under company law 160ZZPH
Involuntary disposal 160ZZK, 160ZZL
Marriage, breakdown, transfer of assets upon 160ZZM, 160ZZMA
Options generally 160ZZC
Partnership assets, transfer of to wholly owned company 160ZZNA
Prospecting and mining rights 160ZZF
Shares - exchange of shares in the same company 160ZZP
- exchange of shares in original company for shares in interposed company 160ZZPC
- in specie distribution of shares by trustee of public trading trust 160ZZPF
- options and rights to acquire unissued shares affected by share splits or share consolidations 160ZZPAB
- options to shareholders to acquire unissued shares 160ZZYR to 160ZYX
- redemption or cancellation of shares in original company in exchange for shares in interposed company 160ZZPD
- rights to acquire shares 160ZYK to 160ZYQ
Statutory licence, renewal or extension of 160ZZPE
Strata title conversion 160ZZPG
Trusts - change in trust deed 160ZZPJ
Units - exchange of units in the same unit trust 160ZZPAA
- exchange of units in a unit trust for shares in a company 160ZZPA
- options and rights to acquire unissued units affected by unit splits or unit consolidations 160ZZPAC
- options to unitholders to acquire unissued units
- redemption or cancellation of units in a unit trust in exchange for shares in a company 160ZYXA to 160ZYXF
- rights to acquire units in a unit trust 160ZZPB
160ZYQA to 160ZYQF
Wholly owned company, transfer of asset to 160ZZN


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