s 620-10
In forceApplication of Subdivision 620‑A of the Income Tax Assessment Act 1997
Chapter 3Specialist liability rules
Part 3-80Roll‑overs applying to assets generally
Division 620Assets of wound‑up corporation passing to corporation with not significantly different ownership
Subdivision 620-ACorporations covered by Subdivision 124‑I
620-10 Application of Subdivision 620‑A of the Income Tax Assessment Act 1997
Subdivision 620‑A of the Income Tax Assessment Act 1997 applies in relation to the cessation of existence of bodies corporate occurring after 7.30 pm (by legal time in the Australian Capital Territory) on 11 May 2010.
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