Income Tax (Transitional Provisions) Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

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History

Pt 3-1 inserted by No 46 of 1998.

Division 104 - CGT events  

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Div 104 inserted by No 46 of 1998.

SECTION 104-185  

104-185   Change of status of replacement asset for a roll-over under Division 17A of former Part IIIA of the 1936 Act or Division 123 of the 1997 Act  

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Section 104-185 of the Income Tax Assessment Act 1997 applies to a replacement asset for a roll-over under:

(a) Division 17A of former Part IIIA of the Income Tax Assessment Act 1936 ; or

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(b) Division 123 of the Income Tax Assessment Act 1997 ;

in the same way as it applies to a replacement asset for a roll-over under Subdivision 152-E of the Income Tax Assessment Act 1997 .

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History

S 104-185 amended by No 55 of 2007 , s 3 and Sch 1 item 65, by omitting " a CGT asset you chose as " after " applies to " (twice occurring), applicable to CGT events happening in the 2006-07 income year or later income years.

S 104-185 amended by No 101 of 2006 , s 3 and Sch 2 item 837 and 838, by amending the reference to a repealed inoperative provision, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 104-185 inserted by No 173 of 2000.

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