Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-C - Replacement-asset roll-overs  

SECTION 112-100  

112-100   Effect of this Subdivision  
This Subdivision is a *Guide.

Note:

In interpreting an operative provision, a Guide may be considered only for limited purposes: see section 950-150 .