‑1 What this Division is about
This 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 116‑115 Farm‑in farm‑out arrangements 116‑120 Disposals of assets involving look‑through earnout rights
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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