Income Tax Regulations 1936 (Repealed)
View history note
Hide history noteIn this regulation:
capital gains
means gains or profits or other amounts of a capital nature.
roll-over relief
, in relation to a particular tax accounting period in relation to a listed country, means the deferral of tax liability in the tax accounting period under a tax law of the listed country because of a circumstance specified in regulation
152E
.
152D(2)
For section 324 of the Act, if:
(a) capital gains that are derived by an entity are not subject to tax in a listed country in a particular tax accounting period; and
(b) apart from the availability of roll-over relief, the capital gains would have been subject to tax in the listed country in the tax accounting period;
the capital gains are to be treated as if they were subject to tax in the listed country in the tax accounting period.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
