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INCOME TAX ASSESSMENT ACT 1997 - SECT 124.775 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 124.775

What this Subdivision is about

This 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 - 790   Partial 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

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