Income Tax Assessment Act 1997

Part 3-3 inserted by No 46 of 1998.

Div 124 inserted by No 46 of 1998.

Subdiv 124-O repealed by No 109 of 2014, s 3 and Sch 10 item 38, effective 17 October 2014.

Subdiv 124-O inserted by No 101 of 2004.

S 124-925 repealed by No 109 of 2014, s 3 and Sch 10 item 38, effective 17 October 2014. S 124-925 formerly read:

SECTION 124-925 Special extension of the 10 March 2004 cut-off date (same owner roll-overs)  
124-925
If the Australian Securities and Investments Commission makes a declaration that provides for the relevant old legislation (within the meaning of section 1430 of the Corporations Act 2001 ) to continue to apply to you until the end of the period declared by the Commission, then:

(a) the period mentioned in paragraphs 124-880(a) , 124-885(a) and 124-890(a) is modified in its application to you so that it ends on the last day of the period declared by the Commission; and

(b) subparagraph 124-880(e)(ii) and paragraphs 124-885(d) and (e) are modified in their application to you so that the day mentioned in those subparagraphs is the last day of the period declared by the Commission.

S 124-925 inserted by No 101 of 2004.