Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 124.975

What this Subdivision is about

You can choose a roll - over if you exchange your interest as a member of an MDO for an interest as a member of another MDO.

You can only choose the roll - over if you would have made a capital gain from the exchange.

Table of sections

Operative provisions

124 - 980   Exchange of membership interests in an MDO

124 - 985   What the roll - over is for post - CGT interests

124 - 990   Partial roll - over

124 - 995   Pre - CGT interests


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