Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 125 - Demerger relief  

Subdivision 125-C - Consequences for members of demerger group  

Operative provisions

SECTION 125-160  

125-160   No CGT event J1  

* CGT event J1 does not happen to a * demerged entity or a member of a * demerger group under a * demerger.