Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)
Schedule 9 Roll-over for FSR transitions
Part 1 Amendments
Income Tax Assessment Act 1997
3 Section 109-55 (after table item 6)
Insert:
|
6A |
A new owner obtains a replacement-asset roll-over for replacing an asset that the original owner acquired before 20 September 1985 |
before 20 September 1985 |
sections 124-915 and 124-920 |