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-C - Replacement-asset roll-overs  

SECTION 112-115   112-115   Table of replacement-asset roll-overs  


This table sets out all the replacement-asset roll-overs and tells you where you can find more detail about each one.

Provisions of this Act are in normal text. The other provisions, in bold , are provisions of the Income Tax Assessment Act 1936 .


Replacement-asset roll-overs
Item For the rules about this roll-over: See:
1 Disposal or creation of assets by individual or trustee to a wholly-owned company sections 122-40 to 122-65
.
2 Disposal or creation of assets by partners to a wholly-owned company sections 122-150 to 122-195
.
3 (Repealed by No 55 of 2007 )
.
4 Asset compulsorily acquired, lost or destroyed Subdivision 124-B
.
5 New statutory licences Subdivision 124-C
.
6 Strata title conversion Subdivision 124-D
.
7 Exchange of shares in the same company or units in the same unit trust Subdivision 124-E
.
8 Exchange of rights or options to acquire shares in a company or units in a unit trust Subdivision 124-F
.
9 (Repealed by No 133 of 2014)
.
10 (Repealed by No 133 of 2014)
.
11 Change of incorporation Subdivision 124-I
.
12 Crown leases Subdivision 124-J
.
13 Depreciating assets Subdivision 124-K
.
14 Prospecting and mining entitlements Subdivision 124-L
.
14A Scrip for scrip Subdivision 124-M
.
14B Exchange of interests in a trust as a result of a trust restructure Subdivision 124-N
.
14BA (Repealed by No 109 of 2014)
.
14BB Exchange of an interest in an MDO for an interest in another MDO Subdivision 124-P
.
14BC Exchange of stapled ownership interests Subdivision 124-Q
.
14BD Water entitlements Subdivision 124-R
.
14C Demergers Division 125
.
14D Exchange of shares in one company for shares in an interposed company Division 615
14E Exchange of units in a unit trust for shares in a company Division 615
15 Disposal of a security under a securities lending arrangement section 26BC


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