INCOME TAX (TRANSITIONAL PROVISIONS) 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-A - Modifications for roll-overs between the 2011 and 2012 Budget times  

SECTION 615-10   Modifications - when additional consequences can apply  

615-10(1)  
Disregard subparagraph 615-45(a)(ii) , and paragraph 615-45(b) , of the Income Tax Assessment Act 1997 if the roll-over relates to *shares that were disposed of, redeemed or cancelled.

615-10(2)  
Disregard paragraph 615-45(d) of that Act.




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