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-R - Water entitlements  

Reduction case

SECTION 124-1140   124-1140   Roll-over consequences - capital gain or loss disregarded  


A *capital gain or *capital loss you make from your ownership of the original entitlements ending is disregarded.

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