Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 116.110

    If a roll - over is chosen under Subdivision   310 - D in relation to * CGT event A1, C2 or E2, the * capital proceeds of the transferring entity (within the meaning of that Division) from the event are the amount worked out under subsection   310 - 55(1) or 310 - 60(3).