Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-3
-
CAPITAL GAINS AND LOSSES: SPECIAL TOPICS
A *capital gain or *capital loss you make from the original licence (or from each of the original licences) is disregarded.
Division 124
-
Replacement-asset roll-overs
Subdivision 124-C
-
Statutory licences
SECTION 124-145
124-145
Rollover consequences
-
capital gain or loss disregarded
A *capital gain or *capital loss you make from the original licence (or from each of the original licences) is disregarded.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.