A reference in an Act to a roll-over under Subdivision 126-B of the Income Tax Assessment Act 1997 includes a reference to a roll-over under this Subdivision.
Example: Examples of the operation of this provision include:
(a) CGT event J1 may happen if the recipient company stops being a 100% subsidiary of a member of a company group after a roll-over under this Subdivision; and
(c) an allocable cost amount may be affected under section 705-93 because of a roll-over under this Subdivision.
Table of sections
128-15 Effect on the legal personal representative or beneficiary