1

You stop holding an item as trading stock

First element of cost base and reduced cost base

Paragraph 70-110(b)

2

CGT event happens to Cocos (Keeling) Islands asset

First element of cost base and reduced cost base

section 24P

2A

Lender acquires a replacement security

First element of cost base and reduced cost base

subsection 26BC(6B)

3

CGT event happens by the borrower disposing of the borrowed security to a third party

First element of cost base and reduced cost base

paragraph 26BC(9)(a)

4

CGT event happens to replacement security and compensatory payment was incurred by the borrower

Second element of cost base and reduced cost base

subsection 26BC(9A)

5

CGT event happens to CGT asset in connection with the demutualisation of an insurance company except a friendly society health or life insurer

First element of cost base and reduced cost base

section 121AS

5A

CGT event happens to CGT asset in connection with the demutualisation of a mutual entity other than an insurance company, health insurer and friendly society health or life insurer

First element of cost base and reduced cost base

Division 326 in Schedule 2H

6

CGT event happens to assets of NSW State Bank

First element of cost base and reduced cost base

section 121EN

7

Trust ceases to be a resident trust for CGT purposes and there is an attributable taxpayer

The total cost base and reduced cost base

section
102AAZBA

8

You own shares in a company that stops being a PDF

First element of cost base and reduced cost base

section 124ZR

9

You acquire a number of shares that results in you obtaining a 10% (threshold) interest in a SME

First element of cost base and reduced cost base

section 128TI

10

CGT event happens to CGT asset used in gold mining

First element of cost base and reduced cost base

section 112-100 of the Income Tax (Transitional Provisions) Act 1997

12

Shares in a holding company are cancelled

The total cost base and reduced cost base

section
159GZZZH

12A

You own an interest in infrastructure borrowing just before and just after the end of an exemption period

First element of cost base and reduced cost base

section
159GZZZZE

12B

Entity has interest in loss company immediately before alteration time

The total reduced cost base

sections
165-115ZA and 165-115ZB

13

CGT event happens to 30 June 1988 asset of a complying superannuation entity

First element of cost base and reduced cost base

section 295-85 of the Income Tax (Transitional Provisions) Act 1997

14

CGT event happens to CGT asset of complying superannuation fund, complying approved deposit fund or pooled superannuation trust

First element of cost base and reduced cost base

section 295-100 of the Income Tax (Transitional Provisions) Act 1997

15

A CGT asset of a CFC is taken into account in calculating its attributable income

First element of cost base and reduced cost base

section 412

16

A CGT asset of a CFC is taken into account in calculating its attributable income

First element of cost base and reduced cost base

subsection 413(2)

17

A CGT asset of a CFC is taken into account in calculating its attributable income

First element of cost base and reduced cost base

subsection 413(3)

18

A CGT asset of a CFC is taken into account in calculating its attributable income

First element of cost base and reduced cost base

section 414

19

A commercial debt is forgiven

The total cost base and reduced cost base of certain CGT assets of the debtor

sections 245-175 to 245-190

20

A tax exempt entity becomes taxable

First element of cost base and reduced cost base

section 57-25 in Schedule 2D

20A

An entity becomes or ceases to be a foreign hybrid

The total cost base and reduced cost base

Sections 830-80 and 830-85

21

A CGT asset is transferred to or from a life insurance company's complying superannuation/FHSA asset pool

First element of cost base and reduced cost base

subsection 320-200(2)

22

A CGT asset is transferred to or from the segregated exempt assets of a life insurance company

First element of cost base and reduced cost base

subsection 320-255(2)

22A

A CGT event happens in relation to forestry interest in a forestry managed investment scheme for a subsequent participant

The total cost base and reduced cost base

Subsection 394-30(9)

22B

You start or cease to have a * Division 230 financial arrangement as consideration for the acquisition of a thing

All elements of cost base and reduced cost base

section 230-505

23

The arrangement period for the tax preferred use of an asset ends

The total cost base and reduced cost base

subsection 250-285(3)

24

An entity becomes a subsidiary member of a consolidated group

The total cost base and reduced cost base for the head company of the subsidiary's assets

Section 701-10

24A

An entity ceases to be a subsidiary member of a consolidated group

The total cost base and reduced cost base for the head company of membership interests in the subsidiary

Section 701-15

24B

An entity ceases to be a subsidiary member of a consolidated group

The total cost base and reduced cost base for the head company of liabilities owed by the subsidiary

Section 701-20

24C

An entity ceases to be a subsidiary member of a consolidated group and an asset becomes an asset of the entity because the single entity rule ceases to apply

The total cost base and reduced cost base for the entity of a liability owed to the entity

Section 701-45

24D

2 or more entities cease to be subsidiary members of a consolidated group

The total cost base and reduced cost base of the membership interests that one subsidiary member holds in another

Section 701-50

24E

Determining an asset's tax cost setting amount

The total cost base and reduced cost base of the asset

Section 701-55

24F

Eligible tier-1 company ceases to be a subsidiary member of a MEC group or a CGT event happens to a pooled interest in the company

The total cost base and reduced cost base

Section 719-565

25

You make a forex realisation gain as a result of forex realisation event 4, and:

(a) you incurred the obligation to pay foreign currency:

(i) in return for the acquisition of a CGT asset; or

(ii) as the second, third, fourth or fifth element of the cost base of a CGT asset; and

(b) the foreign currency became due for payment within 12 months after the time when:

(i) in the case of the acquisition of a CGT asset--you acquired the CGT asset; or

(ii) in the case of the second, third, fourth or fifth element of the cost base of a CGT asset--you incurred the relevant expenditure

total cost base and reduced cost base

section 775-70

26

You make a forex realisation loss as a result of forex realisation event 4, and:

(a) you incurred the obligation to pay foreign currency:

(i) in return for the acquisition of a CGT asset; or

(ii) as the second, third, fourth or fifth element of the cost base of a CGT asset; and

(b) the foreign currency became due for payment within 12 months after the time when:

(i) in the case of the acquisition of a CGT asset--you acquired the CGT asset; or

(ii) in the case of the second, third, fourth or fifth element of the cost base of a CGT asset--you incurred the relevant expenditure

total cost base and reduced cost base

section 775-75

27

You acquire foreign currency as a result of forex realisation event 2

first element of cost base and reduced cost base

section 775-125

28

On 10 May 2005, a foreign resident holds certain membership interests

first element of * cost base and *reduced cost base

subsection 855-25(3)

29

You are issued with an asset under a demutualisation of a health insurer except a friendly society health or life insurer

First element of cost base and reduced cost base

sections 315-80, 315-210 and 315-260

30

You are transferred an asset by a lost policy holders trust under a demutualisation of a health insurer except a friendly society health or life insurer

First element of cost base and reduced cost base

sections 315-145, 315-210 and 315-260

30A

A CGT event occurs under a demutualisation of a friendly society health or life insurer and the capital proceeds from the event include money

All elements of cost base

section 316-60

30B

You are issued with an asset under a demutualisation of a friendly society health or life insurer

First element of cost base and reduced cost base

section 316-105

30C

A CGT event happens to an interest in a lost policy holders trust and the capital proceeds from the event include money

All elements of cost base

section 316-165

30D

You are transferred a share, or right to acquire shares, by a lost policy holders trust under a demutualisation of a friendly society health or life insurer

The total cost base and reduced cost base

section 316-170

31

An entitlement arises under Division 2AA of Part II of the Banking Act 1959 in connection with an account-holder's account with an ADI

The total cost base, and reduced cost base, of the entitlement and of the remainder (if any) of the right to be paid by the ADI in connection with the account

Section 253- 15

32

You acquire an * ESS interest and Subdivision 83A-B or 83A-C (about employee share schemes) applies to the interest

First element of cost base and reduced cost base

sections 83A- 30 and 83A-125

33

An entity chooses a roll-over under Subdivision 310-D and the entity chooses section 310-55 to apply to assets

First element of cost base and reduced cost base

section 310-55

34

An entity chooses a roll-over under Subdivision 310-D, but the entity does not choose section 310-55 to apply to assets

First element of cost base and reduced cost base

section 310- 60