New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 16 Demerger relief
Part 3 Consequential amendments
Income Tax Assessment Act 1997
31 At the end of section 112-110
Add:
Note 3: The reduced cost base may be further modified if the replacement asset roll-over happens after a demerger: see section 125-175.
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