Tax Laws Amendment (2004 Measures No. 6) Act 2005 (23 of 2005)

Schedule 8   CGT event G3

Income Tax Assessment Act 1997

7   Section 165-115N

Repeal the section, substitute:

165-115N Alteration time - declaration by liquidator or administrator

If a liquidator or administrator makes a declaration referred to in section 104-145 in relation to a company, the time of the declaration is also an alteration time in respect of the company.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).