Tax Collection 3 Capital Gains Tax Exemption Or Rollover Applied Code A code that describes the most specific rollover and exemption that applies. Valid values are: Q - Trust restructure roll-over = Trust restructure rollover Subdivision 124N R - Demerger roll-over = Demerger rollover Subdivision 125B S - Same asset roll-overs = Same asset rollovers Division 126 P - Exchange of units in a unit trust for shares in a company = Exchange of units in a unit trust for shares in a company Division 615 I - Main residence exemption = Main residence exemption Subdivision 118B O - Exchange of shares in one company for shares in another company = Exchange of shares in one company for shares in another company Division 615 J - Capital gains disregarded as a result of the sale of a pre-CGT asset = Capital gains disregarded as a result of the sale of a preCGT asset B - Small business retirement exemption = Small business retirement exemption Subdivision152D K - Disposal or creation of assets in a wholly-owned company = Disposal or creation of assets in a wholly owned company Division 122 A - Small business active asset reduction = Small business active asset reduction Subdivision 152C D - Small business 15 year exemption = Small business 15 year exemption Subdivision152B M - Exchange of shares or units = Exchange of shares or units Subdivision 124E G - Inter-company roll-over = Intercompany rollover Subdivision 126B E - Foreign resident CGT exemption = Foreign resident CGT exemption Division 855 F - Scrip for scrip roll-over = Scrip for scrip rollover Subdivision 124M H - Demerger exemption = Demerger exemption Subdivision 125C X - Other exemptions and roll-overs = Other exemptions and rollovers C - Small business roll-over = Small business rollover Subdivision 152E N - Exchange of rights or options = Exchange of rights or options Subdivision 124F L - Replacement asset roll-overs = Replacement asset rollovers Division 124 T - Small Business Restructure Roll-over = Small Business Restructure Roll-over Subdivision 328G U - Early stage investor = Early stage investor Subdivision 360A V - Venture capital investment = Venture capital investment Subdivision 118F W - Affordable housing discount = Affordable housing discount Subdivision 115B