Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 124-1220 What this Subdivision is about
There is roll-over relief if an interest in a mining, quarrying or prospecting right is disposed of under an interest realignment arrangement.
| 124-1225 | Disposals of interests under interest realignment arrangements |
| 124-1230 | Roll-over consequences - partial roll-over |
| 124-1235 | Roll-over consequences - all original interests were post-CGT and pre-UCA |
| 124-1240 | Roll-over consequences - all original interests were pre-CGT |
| 124-1245 | Roll-over consequences - original interests were of mixed CGT status, all were pre-UCA |
| 124-1250 | Roll-over consequences - some original interests were pre-UCA |
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