Document ID: chunk:federal_register_of_legislation:C2004C00958:clause:2_130
Version: federal_register_of_legislation:C2004C00958
Segment Type: clause
Provision Reference: sch 2 cl 130
Character Range: 781301–781763

130  Sub‑subparagraph 46E(2)(a)(v)(B)
Repeal the sub‑subparagraph, substitute:

 (B) the asset‑holding company acquired the asset on or after 20 September 1985, the disposal would have been a CGT event, and a capital gain or capital loss arising from the event would not have had to be disregarded (apart from a roll‑over under Division 122, 124 or 126 of the Income Tax Assessment Act 1997 (except under Subdivision 124‑J, 124‑K or 124‑L of that Act)); and