Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS
(a) both companies are members of the same wholly-owned group; and
(b) at least one of the companies is a foreign resident.
Division 126 - Same-asset roll-overs
Subdivision 126-B - Companies in the same wholly-owned group SECTION 126-40 What this Subdivision is about
A roll-over may be available for the transfer of a CGT asset between 2 companies, or the creation of a CGT asset by one company in another, if: