Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-80 - ROLL-OVERS APPLYING TO ASSETS GENERALLY  

Division 615 - Roll-overs for business restructures  

Subdivision 615-C - Consequences of roll-overs  

SECTION 615-60   615-60   Disregard CGT exemption for trading stock  


For the purposes of this Division, disregard section 118-25 (which gives a CGT exemption for trading stock).

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