Commonwealth Consolidated Acts Commonwealth Consolidated ActsA roll - over may be available for the transfer of a CGT asset between 2 companies, or the creation of a CGT asset by one company in another, if:
(a) both companies are members of the same wholly - owned group; and
(b) at least one of the companies is a foreign resident.
Table of sections
Operative provisions
126 - 45 Roll - over for members of wholly - owned group
126 - 50 Requirements for roll - over
126 - 55 When there is a roll - over
126 - 60 Consequences of roll - over
126 - 75 Originating company is a CFC
126 - 85 Effect of roll - over on certain liquidations