1

A CGT asset devolves to you as legal personal representative of a deceased individual

when the individual died

section   128 - 15

2

A CGT asset passes to you as beneficiary in the estate of a deceased individual

when the individual died

sections   128 - 15 and 128 - 25

3

A surviving joint tenant acquires deceased joint tenant's interest in a CGT asset

when the deceased died

section   128 - 50

4

You get only a partial exemption under Subdivision   118 - B for a CGT event happening to a CGT asset that is a dwelling, but you would have got a full exemption if the CGT event had happened just before the first time the dwelling was used for that purpose

at that time

section   118 - 192

5

The trustee of a deceased estate acquires a dwelling under the deceased's will for you to occupy, and you obtain an interest in it

when the trustee acquired it

section   118 - 210

6

You obtain a replacement - asset roll - over for replacing an asset you acquired before 20   September 1985

before 20   September 1985

Divisions   122 and 124

7

You obtain a replacement - asset roll - over for a Crown lease, or a prospecting or mining entitlement that is renewed or replaced and part of the new entitlement relates to a part of the old one that you acquired before 20   September 1985

before 20   September 1985 (for that part of the new entitlement that relates to the pre - CGT part of the old one)

sections   124 - 595 and 124 - 725

8

You obtain a same - asset roll - over for a CGT asset the transferor acquired before 20   September 1985

before 20   September 1985

Subdivision
124 - N and Divisions   122 and 126

8A

There is a same - asset roll - over for a CGT event that happens to a CGT asset (acquired on or after 20   September 1985) because the trust deed of a fund is changed and you are the fund that owns the asset after the CGT event

at the time of the CGT event

Subdivision
126 - C

8B

There is a same - asset roll - over for a CGT event that happens to a CGT asset

when the entity that owned the asset before the roll - over acquired it

section   115 - 30

8C

You obtain a replacement - asset roll - over (other than a roll - over covered by section   115 - 34) for replacing a CGT asset

when you acquired the original asset involved in the roll - over

section   115 - 30

8D

A CGT asset devolves to you as legal personal representative of a deceased individual

when the deceased acquired the asset (unless it was a pre - CGT asset just before his or her death)

section   115 - 30

8E

A CGT asset passes to you as beneficiary in the estate of a deceased individual

when the deceased acquired the asset (unless it was a pre - CGT asset just before his or her death)

section   115 - 30

8F

A surviving joint tenant acquires a deceased joint tenant's interest in a CGT asset

when the deceased acquired the interest

section   115 - 30

8G

You hold a membership interest in the receiving trust involved in a roll - over under Subdivision   126 - G

when you acquired the corresponding membership interest in the transferring trust involved in the roll - over

section   115 - 30

9

A company or trustee of a unit trust issues you with bonus equities and no amount is included in your assessable income

if the original equities are post - CGT assets, or are pre - CGT assets and fully paid--when you acquired the original equities; or
if the original equities are pre - CGT assets and you had to pay an amount for the bonus equities--when the liability to pay arose

section   130 - 20

10

You own shares in a company or units in a unit trust and you exercise rights to acquire new equities in the company or trust

for the rights
if you acquired them from the company or trustee--when you acquired the original equities; or
for the new equities--when you exercise the rights

section   130 - 40

11

You acquire shares in a company or units in a unit trust by converting a convertible interest

when the conversion of the convertible interest happened

section   130 - 60

11A

You acquire shares in a company in exchange for the disposal of an exchangeable interest, and the disposal of the exchangeable interest was to:

(a) the issuer of the exchangeable interest; or

(b) a connected entity of the issuer of the exchangeable interest

when the disposal of the exchangeable interest happened

section   130 - 105

11B

You acquire shares in a company in exchange for the redemption of an exchangeable interest

when the redemption of the exchangeable interest happened

section   130 - 105

13

You (as a lessee of land) acquire the reversionary interest of the lessor and there is no roll - over for the acquisition

if term of lease was for 99 years or more--when the lease was granted or assigned to you; or
if term of lease less than 99 years--when the reversionary interest acquired

section   132 - 15

14

You acquired a CGT asset before 20   September 1985, and there has since been a change in the majority underlying interests in the asset

at the time of the change

Division   149

15

You become an Australian resident (but not a temporary resident) and you owned a CGT asset that you acquired on or after 20   September 1985 and that was not * taxable Australian property

when you become an Australian resident (but not a temporary resident)

section   855 - 45

15A

You are a temporary resident, you then cease to be a temporary resident (but remain, at that time, an Australian resident) and you owned a CGT asset that you acquired on or after 20   September 1985 and that was not * taxable Australian property

when you cease to be a temporary resident

section   768 - 955

16

A trust of which you are trustee becomes a resident trust for CGT purposes and you owned a CGT asset that you acquired on or after 20   September 1985 and that was not * taxable Australian property

when the trust becomes a resident trust for CGT purposes

section   855 - 50

17

There is a roll - over under Subdivision   126 - B for a CGT event and you are the company owning the roll - over asset just after the roll - over and you stop being a 100% subsidiary of another company in the wholly - owned group

when you stop

section   104 - 175