CGT events | |||
Event number |
|
|
|
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 |
G3 | A liquidator or administrator declares shares or financial instruments to be worthless | The total cost base and reduced cost base | 104 - 145 |
K8 | Direct value shifts affecting your equity or loan interests in a company or trust | The total cost base and reduced cost base | Subdivision |
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 |