Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS  

Division 124 - Replacement-asset roll-overs  

Subdivision 124-P - Exchange of a membership interest in an MDO for a membership interest in another MDO  

Guide to Subdivision 124-P

SECTION 124-975   What this Subdivision is about  


You can choose a roll-over if you exchange your interest as a member of an MDO for an interest as a member of another MDO.

You can only choose the roll-over if you would have made a capital gain from the exchange.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
124-980 Exchange of membership interests in an MDO
124-985 What the roll-over is for post-CGT interests
124-990 Partial roll-over
124-995 Pre-CGT interests


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