Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 124.510

Roll - over relief is available for members of a body that is incorporated under one law and is converted to, or replaced with, a body incorporated under another law.

Table of sections

Object of this Subdivision

124 - 515   Object of this Subdivision

Change of incorporation without change of entity

124 - 520   Change of incorporation without change of entity

Old corporation wound up

124 - 525   Old corporation wound up

Special consequences of some roll - overs

124 - 530   Shares in company replacing pre - CGT and post - CGT mix of interest and rights in body

124 - 535   Rights as member of Indigenous corporation replacing pre - CGT and post - CGT mix of interest and rights in body