Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

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Pt 3-1 inserted by No 46 of 1998.

Division 112 - Modifications to cost base and reduced cost base  

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Div 112 inserted by No 46 of 1998.

Subdivision 112-B - Finding tables for special rules  

SECTION 112-45   CGT events  

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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G2	(Repealed by No 90 of 2002)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K1	(Repealed by No 77 of 2001)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

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S 112-45 amended by No 41 of 2005, No 23 of 2005, No 90 of 2002, No 53 of 2002, No 167 of 2001, No 77 of 2001 and inserted by No 46 of 1998.

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