Income Tax Assessment Act 1997
First, find out if you can obtain a roll-over when your ownership of one or more CGT assets ends and you acquire one or more CGT assets: see Subdivisions 124-B to 124-R .
If you carry on a small business, you may also be able to obtain a roll-over under Subdivision 152-E .
Second, find out what the consequences are for being able to obtain a roll-over: see Subdivision 124-A .
The consequences of a scrip for scrip roll-over are set out in Subdivision 124-M . The consequences of replacing a statutory licence by a new statutory licence are set out in Subdivision 124-C . The consequences of an exchange of a membership interest in an MDO are set out in Subdivision 124-P . The consequences of an exchange of stapled ownership interests are set out in Subdivision 124-Q . The consequences of a roll-over for water entitlements are set out in Subdivision 124-R .
Third, find out if there are any special rules relevant to your situation: see the Subdivision under which you can get the roll-over.