Tax Laws Amendment (2010 Measures No. 1) Act 2010 (56 of 2010)
Schedule 5 Consolidation
Part 5 Pre-joining time roll-overs
Income Tax Assessment Act 1997
42 After paragraph 705-93(1)(a)
Insert:
(aa) at the joining time, as a result of the Subdivision 126-B roll-over or the section 160ZZO roll-over, the roll-over asset has:
(i) a *deferred roll-over gain; or
(ii) a *deferred roll-over loss; and
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