s 104-185
In forceChange 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
Chapter 3Specialist liability rules
Part 3-1Capital gains and losses: general topics
Division 104CGT events
Subdivision 104-JCGT events relating to roll‑overs
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.
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