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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 615.5

Roll-overs between the 2011 and 2012 Budget times

                   Subdivision 615-C of the Income Tax Assessment Act 1997 applies to you with the modifications set out in this Subdivision if you chose to obtain a roll-over involving * shares or units that:

                     (a)  were disposed of, redeemed or cancelled during the period:

                              (i)  starting at 7.30 pm, by legal time in the Australian Capital Territory, on 10 May 2011; and

                             (ii)  ending immediately before 7.30 pm, by legal time in the Australian Capital Territory, on 8 May 2012; and

                     (b)  were your trading stock, or revenue assets, at the time immediately before that disposal, redemption or cancellation.



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