Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Division tells you how to work out what the capital proceeds from a CGT event are. You need to know this to work out if you made a capital gain or loss from the event.
Table of sections
116 - 5 General rules
116 - 10 Modifications to general rules
General rules
116 - 20 General rules about capital proceeds
Modifications to general rules
116 - 25 Table of modifications to the general rules
116 - 30 Market value substitution rule: modification 1
116 - 35 Companies and trusts that are not widely held
116 - 40 Apportionment rule: modification 2
116 - 45 Non - receipt rule: modification 3
116 - 50 Repaid rule: modification 4
116 - 55 Assumption of liability rule: modification 5
116 - 60 Misappropriation rule: modification 6
Special rules
116 - 65 Disposal etc. of a CGT asset the subject of an option
116 - 70 Option requiring both acquisition and disposal etc.
116 - 75 Special rule for CGT event happening to a lease
116 - 80 Special rule if CGT asset is shares or an interest in a trust
116 - 85 Section 47A of 1936 Act applying to rolled - over asset
116 - 95 Company changes residence from an unlisted country
116 - 100 Gifts of property
116 - 105 Conservation covenants
116 - 110 Roll - overs for merging superannuation funds
116 - 115 Farm - in farm - out arrangements
116 - 120 Disposals of assets involving look - through earnout rights