Document ID: chunk:federal_register_of_legislation:C2020A00064:clause:11_105
Version: federal_register_of_legislation:C2020A00064
Segment Type: clause
Provision Reference: sch 11 cl 105
Character Range: 40060–40600

105  Application—small business roll‑over
The amendment made by item 104 applies to:
 (a) the transfer of a depreciating asset if the balancing adjustment event arising from the transfer occurs or occurred on or after 1 July 2016; or
 (b) the transfer of trading stock or a revenue asset if the transfer occurs or occurred on or after 1 July 2016; or
 (c) the transfer of a CGT asset (other than a depreciating asset, trading stock or a revenue asset) if the CGT event arising from the transfer occurs or occurred on or after 1 July 2016.