1A

You receive, under a * farm - in farm - out arrangement, an * exploration benefit or an entitlement to an exploration benefit

First element of cost base and reduced cost base

Section   40 - 1120

1

You stop holding an item as trading stock

First element of cost base and reduced cost base

Paragraph   70 - 110(1)(b)

2

CGT event happens to Cocos (Keeling) Islands asset

First element of cost base and reduced cost base

subsection   102 - 25(1) of the Income Tax (Transitional Provisions) Act 1997

2A

Lender acquires a replacement security

First element of cost base and reduced cost base

subsection   26BC(6B)

3

CGT event happens by the borrower disposing of the borrowed security to a third party

First element of cost base and reduced cost base

paragraph   26BC(9)(a)

4

CGT event happens to replacement security and compensatory payment was incurred by the borrower

Second element of cost base and reduced cost base

subsection   26BC(9A)

5

CGT event happens to CGT asset in connection with the demutualisation of an insurance company except a friendly society health or life insurer

First element of cost base and reduced cost base

section   121AS

5A

CGT event happens to CGT asset in connection with the demutualisation of a mutual entity other than an insurance company, health insurer and friendly society health or life insurer

First element of cost base and reduced cost base

Division   326 in Schedule   2H

6

CGT event happens to assets of NSW State Bank

First element of cost base and reduced cost base

section   121EN

7

Trust ceases to be a resident trust for CGT purposes and there is an attributable taxpayer

The total cost base and reduced cost base

section   102AAZBA

8

You own shares in a company that stops being a PDF

First element of cost base and reduced cost base

section   124ZR

10

CGT event happens to CGT asset used in gold mining

First element of cost base and reduced cost base

section   112 - 100 of the Income Tax (Transitional Provisions) Act 1997

12

Shares in a holding company are cancelled

The total cost base and reduced cost base

section   159GZZZH

12B

Entity has interest in loss company immediately before alteration time

The total reduced cost base

sections   165 - 115ZA and 165 - 115ZB

13

CGT event happens to 30   June 1988 asset of a complying superannuation entity

First element of cost base and reduced cost base

section   295 - 85 of the Income Tax (Transitional Provisions) Act 1997

14

CGT event happens to CGT asset of a complying superannuation entity

First element of cost base and reduced cost base

section   295 - 100 of the Income Tax (Transitional Provisions) Act 1997

15

A CGT asset of a CFC is taken into account in calculating its attributable income

First element of cost base and reduced cost base

section   412

16

A CGT asset of a CFC is taken into account in calculating its attributable income

First element of cost base and reduced cost base

subsection   413(2)

17

A CGT asset of a CFC is taken into account in calculating its attributable income

First element of cost base and reduced cost base

subsection   413(3)

18

A CGT asset of a CFC is taken into account in calculating its attributable income

First element of cost base and reduced cost base

section   414

18A

You cease to hold a registered emissions unit as the result of an outgoing international transfer of a Kyoto unit

First element of cost base and reduced cost base

Section   420 - 35

19

A commercial debt is forgiven

The total cost base and reduced cost base of certain CGT assets of the debtor

sections   245 - 175 to 245 - 190

20

A tax exempt entity becomes taxable

First element of cost base and reduced cost base

section   57 - 25 in Schedule   2D

20A

An entity becomes or ceases to be a foreign hybrid

The total cost base and reduced cost base

Sections   830 - 80 and 830 - 85

21

A CGT asset is transferred to or from a life insurance company's complying superannuation asset pool

First element of cost base and reduced cost base

subsection   320 - 200(2)

22

A CGT asset is transferred to or from the segregated exempt assets of a life insurance company

First element of cost base and reduced cost base

subsection   320 - 255(2)

22A

A CGT event happens in relation to forestry interest in a forestry managed investment scheme for a subsequent participant

The total cost base and reduced cost base

Subsection   394 - 30(9)

22B

You start or cease to have a * Division   230 financial arrangement as consideration for the acquisition of a thing

All elements of cost base and reduced cost base

section   230 - 505

23

The arrangement period for the tax preferred use of an asset ends

The total cost base and reduced cost base

subsection   250 - 285(3)

24

An entity becomes a subsidiary member of a consolidated group

The total cost base and reduced cost base for the head company of the subsidiary's assets

Section   701 - 10

24A

An entity ceases to be a subsidiary member of a consolidated group

The total cost base and reduced cost base for the head company of membership interests in the subsidiary

Section   701 - 15

24B

An entity ceases to be a subsidiary member of a consolidated group

The total cost base and reduced cost base for the head company of liabilities owed by the subsidiary

Section   701 - 20

24C

An entity ceases to be a subsidiary member of a consolidated group and an asset becomes an asset of the entity because the single entity rule ceases to apply

The total cost base and reduced cost base for the entity of a liability owed to the entity

Section   701 - 45

24D

2 or more entities cease to be subsidiary members of a consolidated group

The total cost base and reduced cost base of the membership interests that one subsidiary member holds in another

Section   701 - 50

24E

Determining an asset's tax cost setting amount

The total cost base and reduced cost base of the asset

Section   701 - 55

24F

Eligible tier - 1 company ceases to be a subsidiary member of a MEC group or a CGT event happens to a pooled interest in the company

The total cost base and reduced cost base

Section   719 - 565

25

You make a forex realisation gain as a result of forex realisation event 4, and:

(a) you incurred the obligation to pay foreign currency:

(i) in return for the acquisition of a CGT asset; or

(ii) as the second, third, fourth or fifth element of the cost base of a CGT asset; and

(b) the foreign currency became due for payment within 12 months after the time when:

(i) in the case of the acquisition of a CGT asset--you acquired the CGT asset; or

(ii) in the case of the second, third, fourth or fifth element of the cost base of a CGT asset--you incurred the relevant expenditure

total cost base and reduced cost base

section   775 - 70

26

You make a forex realisation loss as a result of forex realisation event 4, and:

(a) you incurred the obligation to pay foreign currency:

(i) in return for the acquisition of a CGT asset; or

(ii) as the second, third, fourth or fifth element of the cost base of a CGT asset; and

(b) the foreign currency became due for payment within 12 months after the time when:

(i) in the case of the acquisition of a CGT asset--you acquired the CGT asset; or

(ii) in the case of the second, third, fourth or fifth element of the cost base of a CGT asset--you incurred the relevant expenditure

total cost base and reduced cost base

section   775 - 75

27

You acquire foreign currency as a result of forex realisation event 2

first element of cost base and reduced cost base

section   775 - 125

28

On 10   May 2005, a foreign resident holds certain membership interests

first element of * cost base and * reduced cost base

subsection   855 - 25(3)

29

You are issued with an asset under a demutualisation of a health insurer except a friendly society health or life insurer

First element of cost base and reduced cost base

sections   315 - 80, 315 - 210 and 315 - 260

30

You are transferred an asset by a lost policy holders trust under a demutualisation of a health insurer except a friendly society health or life insurer

First element of cost base and reduced cost base

sections   315 - 145, 315 - 210 and 315 - 260

30A

A CGT event occurs under a demutualisation of a friendly society health or life insurer and the capital proceeds from the event include money

All elements of cost base

section   316 - 60

30B

You are issued with an asset under a demutualisation of a friendly society health or life insurer

First element of cost base and reduced cost base

section   316 - 105

30C

A CGT event happens to an interest in a lost policy holders trust and the capital proceeds from the event include money

All elements of cost base

section   316 - 165

30D

You are transferred a share, or right to acquire shares, by a lost policy holders trust under a demutualisation of a friendly society health or life insurer

The total cost base and reduced cost base

section   316 - 170

31

An entitlement arises under Division   2AA of Part   II of the Banking Act 1959 in connection with an account - holder's account with an ADI

The total cost base, and reduced cost base, of the entitlement and of the remainder (if any) of the right to be paid by the ADI in connection with the account

Section   253 - 15

32

You acquire an * ESS interest and Subdivision   83A - B or 83A - C (about employee share schemes) applies to the interest

First element of cost base and reduced cost base

sections   83A - 30 and 83A - 125

33

An entity chooses a roll - over under Subdivision   310 - D and the entity chooses section   310 - 55 to apply to assets

First element of cost base and reduced cost base

section   310 - 55

34

An entity chooses a roll - over under Subdivision   310 - D, but the entity does not choose section   310 - 55 to apply to assets

First element of cost base and reduced cost base

section   310 - 60

35

A CGT asset is held by a company that has ownership not significantly different from that of a former body that held the asset and was incorporated under another law

First element of cost base and reduced cost base

Section   620 - 25

37

The issuing of a share gives rise to an entitlement to a tax offset under Subdivision   360 - A

First element of cost base and reduced cost base

Sections   360 - 50, 360 - 55, 360 - 60 and 360 - 65