INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-C - Replacement-asset roll-overs  

SECTION 112-100   112-100   Effect of this Subdivision  


This Subdivision is a *Guide.
Note:

In interpreting an operative provision, a Guide may be considered only for limited purposes: see section 950-150 .


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