Income Tax Assessment Act 1997

Part 3-3 inserted by No 46 of 1998.

Div 124 inserted by No 46 of 1998.

Subdiv 124-H repealed by No 133 of 2014, s 3 and Sch 1 item 10, applicable in relation to shares or units disposed of, redeemed or cancelled at or after 7.30 pm, by legal time in the Australian Capital Territory, on 10 May 2011.

S 124-435 repealed by No 133 of 2014, s 3 and Sch 1 item 10, applicable in relation to shares or units disposed of, redeemed or cancelled at or after 7.30 pm, by legal time in the Australian Capital Territory, on 10 May 2011. S 124-435 formerly read:

SECTION 124-435 What this Subdivision is about  

This Subdivision sets out when you can obtain a roll-over if:

• you own units in a unit trust; and

• there is a reorganisation of its affairs so that you become the owner of new shares in a company.

S 124-435 inserted by No 46 of 1998.