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-L - Prospecting and mining entitlements SECTION 124-700 What this Subdivision is about
This Subdivision sets out the situations in which there is a roll-over if a prospecting or mining entitlement expires or is surrendered and it is replaced by a new one.