Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-B - Finding tables for special rules  

SECTION 112-45   CGT events  

CGT events
Event number	In this situation:	Element affected:	See section:
D4	A conservation covenant is entered into over land	The total cost base and reduced cost base	104-47
.
E1	A trust is created over a CGT asset	First element of cost base and reduced cost base	104-55
.
E2	A CGT asset is transferred to a trust	First element of cost base and reduced cost base	104-60
.
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G2	(Repealed by No 90 of 2002)
.
G3	A liquidator or administrator declares shares or financial instruments to be worthless	The total cost base and reduced cost base	104-145
.
J4	Trust fails to cease to exist after a roll-over under Subdivision 124-N	First element of cost base and reduced cost base	104-195
.
K1	(Repealed by No 77 of 2001)
.
K8	Direct value shifts affecting your equity or loan interests in a company or trust	The total cost base and reduced cost base	Subdivision 725-D