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-I - Change of incorporation  

Guide to Subdivision 124-I

SECTION 124-510   124-510   What this Subdivision is about  

Roll-over relief is available for members of a body that is incorporated under one law and is converted to, or replaced with, a body incorporated under another law.


TABLE OF SECTIONS
TABLE OF SECTIONS
Object of this Subdivision
124-515 Object of this Subdivision
Change of incorporation without change of entity
124-520 Change of incorporation without change of entity
Old corporation wound up
124-525 Old corporation wound up
Special consequences of some roll-overs
124-530 Shares in company replacing pre-CGT and post-CGT mix of interest and rights in body
124-535 Rights as member of Indigenous corporation replacing pre-CGT and post-CGT mix of interest and rights in body


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