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Legal database

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-M - Scrip for scrip roll-over  

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SECTION 124-775   What this Subdivision is about  

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This Subdivision allows you to choose a roll-over where post-CGT shares or trust interests you own are replaced with other shares or trust interests, for example, where there is a company takeover.

You can only choose the roll-over if you would have made a capital gain from the exchange.

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