INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS  

Division 152 - Small business relief  

Subdivision 152-E - Small business roll-over  

Guide to Subdivision 152-E

SECTION 152-405   152-405   Basic principles for the small business roll-over  
(Repealed by No 55 of 2007 )


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