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Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS  

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Division 124 - Replacement-asset roll-overs  

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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.

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