Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis 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 |
4 | Asset compulsorily acquired, lost or destroyed | Subdivision 124 - B |
5 | 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 |
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 |
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 | 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 |
Table of sections
112 - 135 Effect of this Subdivision
112 - 140 What is a same - asset roll - over?
112 - 145 How is the cost base of the asset modified?
112 - 150 Table of same - asset roll - overs