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

View history note

Subdivision 124-S - Interest realignment arrangements

Guide to Subdivision 124-S

SECTION 124-1220 What this Subdivision is about

There is roll-over relief if an interest in a mining, quarrying or prospecting right is disposed of under an interest realignment arrangement.

TABLE OF SECTIONS

**TABLE OF SECTIONS**
124-1225	Disposals of interests under interest realignment arrangements
124-1230	Roll-over consequences - partial roll-over
124-1235	Roll-over consequences - all original interests were post-CGT and pre-UCA
124-1240	Roll-over consequences - all original interests were pre-CGT
124-1245	Roll-over consequences - original interests were of mixed CGT status, all were pre-UCA
124-1250	Roll-over consequences - some original interests were pre-UCA