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-P - Exchange of a membership interest in an MDO for a membership interest in another MDO

Guide to Subdivision 124-P

SECTION 124-975 What this Subdivision is about

You can choose a roll-over if you exchange your interest as a member of an MDO for an interest as a member of another MDO.

You can only choose the roll-over if you would have made a capital gain from the exchange.

TABLE OF SECTIONS

**TABLE OF SECTIONS**
Operative provisions
124-980	Exchange of membership interests in an MDO
124-985	What the roll-over is for post-CGT interests
124-990	Partial roll-over
124-995	Pre-CGT interests