Income Tax Assessment Act 1997

Pt 3-1 inserted by No 46 of 1998.

Div 112 inserted by No 46 of 1998.

S 112-115 amended by No 133 of 2014, s 3 and Sch 1 items 5 and 6, by repealing table items 9 and 10 and inserting table items 14D and 14E, applicable in relation to shares or units disposed of, redeemed or cancelled at or after 7.30 pm, by legal time in the Australian Capital Territory, on 10 May 2011. Table items 9 and 10 formerly read:

S 112-115 (table) amended by No 109 of 2014, s 3 and Sch 10 item 31, by repealing table item 14BA, effective 17 October 2014. Table item 14BA formerly read:

14BA

Replacement assets acquired during an FSR transition

Subdivision 124-O

S 112-115 (table) amended by No 12 of 2012, s 3 and Sch 2 item 22, by substituting " Change of incorporation " for " Body is converted to an incorporated company " in cell at table item 11, column headed " For the rules about this roll-over: " , effective 21 March 2012.

S 112-115 (table) amended by No 136 of 2010 , s 3 and Sch 2 item 2, by inserting table item 14BD, applicable to CGT events that occur in the 2005-06 income year and later years.

S 112-115 (table) amended by No 97 of 2008 , s 3 and Sch 3 item 95, by substituting " Subdivision 124-D " for " Subdivision 124-CD " in table item 6, effective 3 October 2008.

S 112-115 (table) amended by No 164 of 2007 , s 3 and Sch 8 item 8, by inserting item 14BC, applicable to CGT events happening on or after 1 July 2006.

S 112-115 (table) amended by No 164 of 2007 , s 3 and Sch 7 item 6, by substituting " New statutory licences " for " Renewal or extension of a statutory licence " in table item 5, applicable to CGT events that happen in the 2006-2007 income year and later income years.

S 112-115 (table) amended by No 143 of 2007 , s 3 and Sch 2 item 2, by inserting item 14BB, applicable to CGT events happening on or after 14 February 2007.

S 112-115 (table) amended by No 55 of 2007 , s 3 and Sch 1 item 15, by repealing item 3, applicable to CGT events happening in the 2006-07 income year or later income years. Table item 3 formerly read:

3 ... CGT event happens to small business assets and you acquire replacement assets ... Subdivision 152-E

S 112-115 (table) amended by No 101 of 2004, No 90 of 2002, No 53 of 2002, No 77 of 2001, No 173 of 2000, No 165 of 1999 (as amended by No 173 of 2000), No 94 of 1999, and inserted by No 46 of 1998.