Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Subdivision allows you to choose a roll - over where post - CGT shares or trust interests you own are replaced with other shares or trust interests, for example, where there is a company takeover.
You can only choose the roll - over if you would have made a capital gain from the exchange.
Table of sections
Operative provisions
124 - 780 Replacement of shares
124 - 781 Replacement of trust interests
124 - 782 Transfer or allocation of cost base of shares acquired by acquiring entity etc.
124 - 783 Meaning of significant stakeholder , common stakeholder , significant stake and common stake
124 - 783A Rights that affect stakes
124 - 784 Cost base of equity or debt given within acquiring group
124 - 784A When arrangement is a restructure
124 - 784B What is the cost base and reduced cost base when arrangement is a restructure?
124 - 784C Cost base of equity or debt given within acquiring group
124 - 785 What is the roll - over?
124 - 795 Exceptions
124 - 800 Interest received for pre - CGT interest
124 - 810 Certain companies and trusts not regarded as having 300 members or beneficiaries