This Division sets out the cases where a capital gain or loss is made by someone other than the entity to which a CGT event happens.

The entities affected are:

ï‚·        partnerships (Subdivision   106 - A);

ï‚·       bankruptcy trustees and company liquidators (Subdivision   106 - B);

ï‚·       trustees where there is an absolutely entitled beneficiary (Subdivision   106 - C);

ï‚·        security holders (Subdivision   106 - D).