Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 112.45

CGT events

 

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

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
725 - D

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



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback