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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 104.185

Change of status of replacement asset for a roll-over under Division 17A of former Part IIIA of the 1936 Act or Division 123 of the 1997 Act

                   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



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