Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis table sets out all the same - asset roll - overs and tells you where you can find more detail about each one.
Same - asset roll - overs | ||
Item | For the rules about this roll - over: | See: |
1 | Transfer of a CGT asset from one spouse to the other because of a marriage or relationship breakdown | Subdivision 126 - A |
2 | Transfer of a CGT asset from a company or trust to a spouse because of a marriage or relationship breakdown | Subdivision 126 - A |
3 | Transfer of a CGT asset to a wholly - owned company | sections 122 - 70 and 122 - 75 |
4 | Transfer of a CGT asset of a partnership to a wholly - owned company | Sections 122 - 200 and 122 - 205 |
4A | Transfer of a CGT asset of a trust to a company under a trust restructure | Subdivision 124 - N |
5 | Transfer of a CGT asset between certain related companies | Subdivision 126 - B |
6 | CGT event happens because a trust deed of a complying approved deposit fund, a complying superannuation fund or a fund that accepts worker entitlement contributions is changed | Subdivision 126 - C |
7 | Transfer of a CGT asset from a small superannuation fund to another complying superannuation fund because of a marriage or relationship breakdown | Subdivision 126 - D |
8 | Beneficiary becomes absolutely entitled to a share following a roll - over under Subdivision 124 - M | Subdivision 126 - E |
10 | Transfer of a CGT asset between certain trusts | Subdivision 126 - G |
11 | Corporations covered by Subdivision 124 - I | |
Table of sections
114 - 1 Indexing elements of cost base
114 - 5 When indexation relevant
114 - 10 Requirement for 12 months ownership
114 - 15 Cost base modifications
114 - 20 When expenditure is incurred for roll - overs