Commonwealth Consolidated Acts

INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 104.185

    Section   104 - 185 of the Income Tax Assessment Act 1997 applies to a replacement asset for a roll - over under:

  (a)   Division   17A of former Part   IIIA of the Income Tax Assessment Act 1936 ; or

  (b)   Division   123 of the Income Tax Assessment Act 1997 ;

in the same way as it applies to a replacement asset for a roll - over under Subdivision   152 - E of the Income Tax Assessment Act 1997 .

Table of sections

104 - 205   Partial realisation of intellectual property

104 - 235   CGT event K7: asset used for old law R&D activities