Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-90 - CONSOLIDATED GROUPS  

Division 701 - Modified application of provisions of Income Tax Assessment Act 1997 for certain consolidated groups formed in 2002-03 and 2003-04 financial years  

Subdivision 701-A - Preliminary  

SECTION 701-7  

701-7   Working out the cost base or reduced cost base of a pre-CGT asset after certain roll-overs  

Section 716-855 applies for the purposes of this Division in the same way as that section applies for the purposes of Part 3-90 of the Income Tax Assessment Act 1997 .