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