• Legal database
Legal database

Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

 View history note

Division 122 - Roll-over for the disposal of assets to, or the creation of assets in, a wholly-owned company  

 View history note

Subdivision 122-A - Disposal or creation of assets by an individual or trustee to a wholly-owned company  

View history reference
 View history note

SECTION 122-5   What this Subdivision is about  

This Subdivision sets out when you can obtain a roll-over if you transfer a CGT asset, or all the assets of a business, to a company. It also deals with the creation of a CGT asset in a company. There are consequences for the company also.

 View history note

View surrounding sectionsView surrounding sectionsBack to top

This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.