s 124-1220
In forceWhat this Subdivision is about
Chapter 3Specialist liability rules
Part 3-3Capital gains and losses: special topics
Division 124Replacement ‑ asset roll ‑ overs
Subdivision 124-SInterest realignment arrangements
124-1220 What this Subdivision is about
There is roll‑over relief if an interest in a mining, quarrying or prospecting right is disposed of under an interest realignment arrangement.
Table of sections
Operative provisions
124‑1225 Disposals of interests under interest realignment arrangements
124‑1230 Roll‑over consequences—partial roll‑over
124‑1235 Roll‑over consequences—all original interests were post‑CGT and pre‑UCA
124‑1240 Roll‑over consequences—all original interests were pre‑CGT
124‑1245 Roll‑over consequences—original interests were of mixed CGT status, all were pre‑UCA
124‑1250 Roll‑over consequences—some original interests were pre‑UCA
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