Document ID: chunk:federal_register_of_legislation:C2014C00710:clause:2_25
Version: federal_register_of_legislation:C2014C00710
Segment Type: clause
Provision Reference: sch 2 cl 25
Character Range: 54595–55315

25  After Part 3‑45
Insert:

Part 3‑80—Roll‑overs applying to assets generally

Division 620—Assets of wound‑up corporation passing to corporation with not significantly different ownership

Table of Subdivisions
620‑A Corporations covered by Subdivision 124‑I

Subdivision 620‑A—Corporations covered by Subdivision 124‑I

Table of sections
620‑10 Application of Subdivision 620‑A of the Income Tax Assessment Act 1997

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.