Document ID: chunk:federal_register_of_legislation:C2007A00055:clause:1_10
Version: federal_register_of_legislation:C2007A00055
Segment Type: clause
Provision Reference: sch 1 cl 10
Character Range: 3277–3956

10  Section 104‑5 (after table item dealing with CGT event J4)
Insert:
J5 Failure to acquire replacement asset and to incur fourth element expenditure after a roll‑over under Subdivision 152‑E                       at the end of the replacement asset period  the amount of the capital gain that you disregarded under Subdivision 152‑E  no capital loss
[See section 104‑197]
J6 Cost of acquisition of replacement asset or amount of fourth element expenditure, or both, not sufficient to cover disregarded capital gain  at the end of the replacement asset period  the amount mentioned in subsection 104‑198(3)                                no capital loss
[See section 104‑198]