Tax Laws Amendment (2006 Measures No. 7) Act 2007 (55 of 2007)
Schedule 1 Small business relief for CGT events
Income Tax Assessment Act 1997
14 Section 110-10 (after table item H2)
Insert:
|
J5 |
Failure to acquire replacement asset and to incur fourth element expenditure after a roll-over |
104-197 |
|
J6 |
Cost of acquisition of replacement asset or amount of fourth element expenditure, or both, not sufficient to cover disregarded capital gain |
104-198 |