‑1 What this Division is about
This Division sets out what happens when you die and a CGT asset you owned just before dying devolves to your legal personal representative or passes to a beneficiary in your estate. It also contains rules about what happens when a joint tenant dies. General rules 128‑10 Capital gain or loss when you die is disregarded 128‑15 Effect on the legal personal representative or beneficiary 128‑20 When does an asset pass to a beneficiary? 128‑25 The beneficiary is a trustee of a superannuation fund etc. Special rules for joint tenants 128‑50 Joint tenants
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.
BriefBridge searches Australian caselaw by meaning — every answer cited to the paragraph.
Try BriefBridge free