Income Tax (Transitional Provisions) Act 1997
View history note
Hide history noteSubsection 108-75(2) of the Income Tax Assessment Act 1997 applies to a roll-over under former section 160ZWA of the Income Tax Assessment Act 1936 in the same way that it applies to a roll-over under Subdivision 124-J of the Income Tax Assessment Act 1997 .
108-75(2)
Subsection 108-75(2) of the Income Tax Assessment Act 1997 applies to a roll-over under former section 160ZZF of the Income Tax Assessment Act 1936 in the same way that it applies to a roll-over under Subdivision 124-L of the Income Tax Assessment Act 1997 .
108-75(3)
Subsection 108-75(2) of the Income Tax Assessment Act 1997 applies to a roll-over under former section 160ZZPE of the Income Tax Assessment Act 1936 in the same way that it applies to a roll-over under Subdivision 124-C of the Income Tax Assessment Act 1997 .
108-75(4)
Subsection 108-75(2) of the Income Tax Assessment Act 1997 applies to a roll-over under former section 160ZWC of the Income Tax Assessment Act 1936 in the same way that it applies to a roll-over under Subdivision 124-K of the Income Tax Assessment Act 1997 .
Note:
This provision covers the case where the roll-over occurred in the 1997-98 income year or an earlier one and the relevant CGT event in the 1998-99 income year or a later one.
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