Income Tax Assessment Act 1936

Div 10B repealed by No 164 of 2007, s 3 and Sch 10 item 41, effective 1 July 2010.

Div 10B inserted by No 101 of 1956.

S 124Q repealed by No 164 of 2007, s 3 and Sch 10 item 41, effective 1 July 2010. S 124Q formerly read:

SECTION 124Q DISPOSAL OF PART OF A UNIT OF INDUSTRIAL PROPERTY  
124Q
Subject to this Division, where the owner of a unit of industrial property disposes of that unit in part, that part of the unit of which he remains the owner shall, for the purposes of this Division, be deemed to be the same unit of industrial property as the unit of industrial property which he disposed of in part.