Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)

Schedule 5   Consolidation

Part 5   Pre-joining time roll-overs

Income Tax Assessment Act 1997

42   After paragraph 705-93(1)(a)

Insert:

(aa) at the joining time, as a result of the Subdivision 126-B roll-over or the section 160ZZO roll-over, the roll-over asset has:

(i) a *deferred roll-over gain; or

(ii) a *deferred roll-over loss; and