Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 124-975 What this Subdivision is about
You can choose a roll-over if you exchange your interest as a member of an MDO for an interest as a member of another MDO.
You can only choose the roll-over if you would have made a capital gain from the exchange.
| Operative provisions | |
| 124-980 | Exchange of membership interests in an MDO |
| 124-985 | What the roll-over is for post-CGT interests |
| 124-990 | Partial roll-over |
| 124-995 | Pre-CGT interests |
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