Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-80
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ROLL-OVERS APPLYING TO ASSETS GENERALLY
Division 615
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Roll-overs for business restructures
Subdivision 615-C
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Consequences of roll-overs
SECTION 615-60
615-60
Disregard CGT exemption for trading stock
For the purposes of this Division, disregard section 118-25 (which gives a CGT exemption for trading stock).
View history note
Hide history noteFor the purposes of this Division, disregard section 118-25 (which gives a CGT exemption for trading stock).
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