s 615-10
In forceModifications—when additional consequences can apply
Chapter 3Specialist liability rules
Part 3-80Roll‑overs applying to assets generally
Division 615Roll‑overs for business restructures
Subdivision 615-AModifications for roll‑overs between the 2011 and 2012 Budget times
615-10 Modifications—when additional consequences can apply
(1)
Disregard subparagraph 615‑45(a)(ii), and paragraph 615‑45(b), of the Income Tax Assessment Act 1997 if the roll‑over relates to *shares that were disposed of, redeemed or cancelled.
(2)
Disregard paragraph 615‑45(d) of that Act.
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