1

CGT event happens to Cocos (Keeling) Islands asset

30   June 1991

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

2

Lender acquires a replacement security

before 20   September 1985

subsection   26BC(6A)

3

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

when it ceases

section   102AAZBA

4

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

on the demutualisation resolution day

section   121AS

5

CGT event happens to assets of NSW State Bank

at the first taxing time

section   121EN

6

You own shares in a company that stops being a PDF

just after it stops

section   124ZR

8

A CGT asset of a CFC (that it owned on its commencing day)

on the CFC's commencing day

section   411

9

A CGT asset is owned by a tax exempt entity and it becomes taxable

at the transition time

section   57 - 25 in Schedule   2D

10

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

on the demutualisation resolution day

Division   326 in Schedule   2H

11

You stop holding an item as trading stock

when you stop

paragraph   70 - 110(1)(b)

11A

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

at the * ESS deferred taxing point for the interest

section   83A - 125

12

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

30   June 1988

section   295 - 90

13

You are issued with a share or right under a demutualisation of a health insurer except a friendly society health or life insurer

the time the share or right is issued

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

14

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

the time the share or right is issued

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

14A

You are issued with a share, or a right to acquire shares, under a demutualisation of a friendly society health or life insurer

the time the share or right is issued

section   316 - 105

14B

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 time the share or right is issued to the trustee

section   316 - 170

15

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

at the time of the transfer

Division   320

16

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

at the time of the transfer

Division   320

17

Entity becomes a subsidiary member of a consolidated group

at the time it becomes a subsidiary member

701 - 5

18

Entity ceases to be a subsidiary member of a consolidated group

at the time it ceases

701 - 40