Income Tax Assessment Act 1997
View history note
Hide history noteA replacement-asset roll-over allows you to defer the making of a capital gain or a capital loss from one CGT event until a later CGT event happens.
112-105(2)
It involves your ownership of one CGT asset (the original asset ) ending and you acquiring another one (the replacement asset ).
112-105(3)
All replacement-asset roll-overs are set out in the table in section 112-115 .
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