Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS
Division 124 - Replacement-asset roll-overs
Subdivision 124-J - Crown leases SECTION 124-570 What this Subdivision is about
This Subdivision sets out the situations in which the holder of a Crown lease over land obtains a replacement asset roll-over when the lease is, among other things, renewed, extended or converted to an estate in fee simple.