Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 104 - CGT events  

SECTION 104-185  

104-185   Change of status of replacement asset for a roll-over under Division 17A of former Part IIIA of the 1936 Act or Division 123 of the 1997 Act  

Section 104-185 of the Income Tax Assessment Act 1997 applies to a replacement asset for a roll-over under:

(a) Division 17A of former Part IIIA of the Income Tax Assessment Act 1936 ; or

(b) Division 123 of the Income Tax Assessment Act 1997 ;

in the same way as it applies to a replacement asset for a roll-over under Subdivision 152-E of the Income Tax Assessment Act 1997 .