Pt 3-1 inserted by No 46 of 1998.

Div 104 inserted by No 46 of 1998.

S 104-190 repealed by No 55 of 2007 , s 3 and Sch 1 item 66, applicable to CGT events happening in the 2006-07 income year or later income years. S 104-190 formerly read:

SECTION 104-190 Change of circumstances where a share or interest is a replacement asset for a roll-over under Division 17A of former Part IIIA of the 1936 Act or Division 123 of the 1997 Act  
104-190
Section 104-190 of the Income Tax Assessment Act 1997 applies to a share in a company or an interest in a trust you chose as 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 share or interest you chose as a replacement asset for a roll-over under Subdivision 152-E of the Income Tax Assessment Act 1997 .

S 104-190 amended by No 101 of 2006 , s 3 and Sch 2 items 839 and 840, by amending the reference to a repealed inoperative provision, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 104-190 inserted by No 173 of 2000.