Income Tax (Transitional Provisions) Act 1997
View history note
Hide history noteSubdivision 615-C of the Income Tax Assessment Act 1997 applies to you with the modifications set out in this Subdivision if you chose to obtain a roll-over involving *shares or units that:
(a) were disposed of, redeemed or cancelled during the period:
(i) starting at 7.30 pm, by legal time in the Australian Capital Territory, on 10 May 2011; and
(ii) ending immediately before 7.30 pm, by legal time in the Australian Capital Territory, on 8 May 2012; and
(b) were your trading stock, or revenue assets, at the time immediately before that disposal, redemption or cancellation.
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