Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:1_17
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 1 cl 17
Character Range: 161595–162596

17                       There is a roll‑over under Subdivision 126‑B for a *CGT event and you are the company owning the roll‑over asset just after the roll‑over and you stop being a *100% subsidiary of another company in the *wholly‑owned group                                  when you stop                                                                                                                    section 104‑175

109‑60  Acquisition rules outside this Part and Part 3‑3

  This table sets out other acquisition rules outside this Part and Part 3‑3.

  Provisions of the Income Tax Assessment Act 1936 are in bold.

Other acquisition rules
                                                                                                                                   The asset is acquired at this time:
Item                     In these circumstances                                                                                                                              See: