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