s 701-7
In forceWorking out the cost base or reduced cost base of a pre‑CGT asset after certain roll‑overs
Chapter 3Specialist liability rules
Part 3-90Consolidated groups
Division 701Modified application of provisions of Income Tax Assessment Act 1997 for certain consolidated groups formed in 2002‑3 and 2003‑4 financial years
Subdivision 701-APreliminary
701-7 Working out the cost base or reduced cost base of a pre‑CGT asset after certain roll‑overs
Section 716‑855 applies for the purposes of this Division in the same way as that section applies for the purposes of Part 3‑90 of the Income Tax Assessment Act 1997.
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