INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteThe following is an index of the key concepts relevant to the operation of this Part.
| Main Index | ||
| Acquisition | 160M | |
| Asset | 160A | |
| Bankruptcy | 160W | |
| Capital gain | 160Z | |
| Capital loss | 160Z | |
| Capital receipts | 160M(6) and (7) | |
| Consideration in respect of disposal of asset | 160ZD, 160ZF | |
| Controlled foreign companies, attribution of income | Divisions 6, 7, 8 and 10 of Part X | |
| Cost base | 160ZH, 160ZJA | |
| Disposal | 160M | |
| Employee's shares | 160ZYHD to 160ZYJE | |
| Exemptions | See Exemptions Sub Index below | |
| Indexed cost base | 160ZH, 160ZJ, 160ZJB | |
| Industrial property | 160ZZD | |
| Joint owners | 160ZN | |
| Leases | 160ZR to 160ZW | |
| Life assurance companies | Division 8 of Part III | |
| Net capital gain | 160ZC, 160ZO | |
| Net capital loss | 160ZC, 160ZO | |
| Net capital loss - transfer within company group | 160ZP | |
| Non-residents | 160L(2), 160M(8) to (14A), 160T | |
| Part of asset, disposal of | 160R, 160ZI | |
| Personal-use assets | 160B, 160ZE, 160ZG, 160ZQ | |
| Pooled superannuation trusts, units in | 160ZYEB | |
| Prospecting and mining rights | 160ZZE to 160ZZG | |
| Reduced cost base | 160ZH, 160ZK | |
| Roll-overs | See Roll-overs Sub Index below | |
| Securities lending arrangements | 26BC | |
| Security | - transfer by way of | 160S |
| - person enforcing | 160V(2) | |
| Shares | - bonus shares | 160ZYF to 160ZYHC |
| - buy-back of shares | Division 16K of Part III | |
| - cancellation of subsidiary's shares in holding company | Division 16J of Part III | |
| - return of capital | 160ZL | |
| - valueless, of company in liquidation | 160WA | |
| Superannuation funds, complying ADFs and PSTs | Division 10 of Part IX | |
| Time of acquisition and disposal | 160U | |
| Transitional | 160ZZS, 160ZZT | |
| Trusts | - accruals system of taxation on certain non-resident trust estates | Subdivision D of Division 6AAA of Part III 160V(1) |
| - bare trustee | 160ZYC to 160ZYEA | |
| - bonus units in unit trusts | 160ZX to 160ZYB | |
| - other than unit trusts | 160ZM | |
| - return of capital on investment | ||
| Value shifting, adjustment of cost base | Division 19A of Part IIIA | |
| Sub Index - Exemptions | ||
| Approved deposit funds, rights under | 160ZZJ | |
| Exemptions - general | 160L, 160Z, 160ZB | |
| Goodwill | 160ZZR, 160ZZRAA | |
| Insurance policies | 160ZZH | |
| Life assurance policies | 160ZZI | |
| Principal residence | 160ZZQ | |
| Small business retirement assets | Division 17B of Part IIIA | |
| Superannuation funds, rights under | 160ZZJ |
| Sub Index - Roll-overs | |||||
| Company group, transfer of asset within | 160ZZO | ||||
| Convertible notes | - | companies | 160ZYY to 160ZZB, 160ZZBE | ||
| - | unit trusts | 160ZZBA to 160ZZBD, 160ZZBF | |||
| Crown leases | 150ZWA | ||||
| Death | 160J, 160X, 160Y | ||||
| Incorporated association, conversion to company incorporated under company law | 160ZZPH | ||||
| Involuntary disposal | 160ZZK, 160ZZL | ||||
| Marriage, breakdown, transfer of assets upon | 160ZZM, 160ZZMA | ||||
| Options generally | 160ZZC | ||||
| Partnership assets, transfer of to wholly owned company | 160ZZNA | ||||
| Prospecting and mining rights | 160ZZF | ||||
| Shares | - | exchange of shares in the same company | 160ZZP | ||
| - | exchange of shares in original company for shares in interposed company | 160ZZPC | |||
| - | in specie distribution of shares by trustee of public trading trust | 160ZZPF | |||
| - | options and rights to acquire unissued shares affected by share splits or share consolidations | 160ZZPAB | |||
| - | options to shareholders to acquire unissued shares | 160ZZYR to 160ZYX | |||
| - | redemption or cancellation of shares in original company in exchange for shares in interposed company | 160ZZPD | |||
| - | rights to acquire shares | 160ZYK to 160ZYQ | |||
| Statutory licence, renewal or extension of | 160ZZPE | ||||
| Strata title conversion | 160ZZPG | ||||
| Trusts | - | change in trust deed | 160ZZPJ | ||
| Units | - | exchange of units in the same unit trust | 160ZZPAA | ||
| - | exchange of units in a unit trust for shares in a company | 160ZZPA | |||
| - | options and rights to acquire unissued units affected by unit splits or unit consolidations | 160ZZPAC | |||
| - | options to unitholders to acquire unissued units | ||||
| - | redemption or cancellation of units in a unit trust in exchange for shares in a company | 160ZYXA to 160ZYXF | |||
| - | rights to acquire units in a unit trust | 160ZZPB | |||
| 160ZYQA to 160ZYQF | |||||
| Wholly owned company, transfer of asset to | 160ZZN |
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