Income Tax Assessment Act 1997
CHAPTER 3
-
SPECIALIST LIABILITY RULES
PART 3-3
-
CAPITAL GAINS AND LOSSES: SPECIAL TOPICS
(Repealed by No 169 of 1999)
Division 126
-
Same-asset roll-overs
Subdivision 126-B
-
Companies in the same wholly-owned group
Operative provisions
SECTION 126-80
126-80
Roll-over asset is an interest in a CFC or FIF
(Repealed by No 169 of 1999)
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.