Income Tax (Transitional Provisions) Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-80
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ROLL-OVERS APPLYING TO ASSETS GENERALLY
Subdivision 620-A of the Income Tax Assessment Act 1997 applies in relation to the cessation of existence of bodies corporate occurring after 7.30 pm (by legal time in the Australian Capital Territory) on 11 May 2010.
Division 620
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Assets of wound-up corporation passing to corporation with not significantly different ownership
Subdivision 620-A
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Corporations covered by Subdivision 124-I
SECTION 620-10
620-10
Application of Subdivision 620-A of the
Income Tax Assessment Act 1997
Subdivision 620-A of the Income Tax Assessment Act 1997 applies in relation to the cessation of existence of bodies corporate occurring after 7.30 pm (by legal time in the Australian Capital Territory) on 11 May 2010.
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