Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:2_140
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 2 cl 140
Character Range: 785595–786125

140  Paragraph 73E(1)(a)
Repeal the paragraph, substitute:

 (a) the disposal involves a CGT event for which there is a roll‑over under Subdivision 126‑B of the Income Tax Assessment Act 1997 (or would be, disregarding the exemption in section 118‑5 of that Act, so far as it relates to a  car, motor cycle or similar vehicle, or to an interest in one); and

Note: The heading to section 73E is replaced by the heading "Section 73B roll‑over relief on disposal of unit of plant to another member of same wholly‑owned group".