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-D - Same-asset roll-overs  

SECTION 112-150   112-150   Table of same-asset roll-overs  


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


Same-asset roll-overs
Item For the rules about this roll-over: See:
1 Transfer of a CGT asset from one spouse to the other because of a marriage or relationship breakdown Subdivision 126-A
.
2 Transfer of a CGT asset from a company or trust to a spouse because of a marriage or relationship breakdown Subdivision 126-A
.
3 Transfer of a CGT asset to a wholly-owned company sections 122-70 and 122-75
.
4 Transfer of a CGT asset of a partnership to a wholly-owned company sections 122-200 and 122-205
.
4A Transfer of a CGT asset of a trust to a company under a trust restructure Subdivision 124-N
.
5 Transfer of a CGT asset between certain related companies Subdivision 126-B
.
6 CGT event happens because a trust deed of a complying approved deposit fund, a complying superannuation fund or a fund that accepts worker entitlement contributions is changed Subdivision 126-C
.
7 Transfer of a CGT asset from a small superannuation fund to another complying superannuation fund because of a marriage or relationship breakdown Subdivision 126-D
.
7 (Repealed by No 58 of 2006)
.
8 Beneficiary becomes absolutely entitled to a share following a roll-over under Subdivision 124-M Subdivision 126-E
.
9 (Repealed by No 109 of 2014)
.
10 Transfer of a CGT asset between certain trusts Subdivision 126-G
.
11 Corporations covered by Subdivision 124-I sections 620-10, 620-15, 620-20 and 620-25


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