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
SECTION 124-1 What this Division is about
A replacement-asset roll-over allows you, in special cases, to defer the making of a capital gain or loss from one CGT event until a later CGT event happens. It involves your ownership of one CGT asset ending and you acquiring another one.