INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 124 - Replacement-asset roll-overs  

Subdivision 124-G - Exchange of shares in one company for shares in another company  

Additional consequences for member if shares are trading stock or revenue assets

SECTION 124-390   124-390   Deferral of profit or loss on shares  
(Repealed by No 133 of 2014)


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