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-O - FSR (financial services reform) transitions  

New owner roll-overs

SECTION 124-920   124-920   Consequences of a new owner roll-over (where more than one CGT asset comes to an end)  
(Repealed by No 109 of 2014)


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