Document ID: chunk:federal_register_of_legislation:F2022C01160:reg:12
Version: federal_register_of_legislation:F2022C01160
Segment Type: reg
Provision Reference: reg 12
Character Range: 35371–36263

12                       (a) Paragraph (f) of item 1; or                         Any of the following apply in the assessment year:
                         (b) paragraph (e) of item 2; or                         (a) the assessed entity has chosen to obtain a roll‑over under Division 125 of the Income Tax Assessment Act 1997 (demerger relief);
                         (c) paragraph (d) of item 3                             (b) there is a roll‑over under Subdivision 126‑B of that Act (companies in the same wholly‑owned group) in respect of which the assessed entity is the originating company or the recipient company mentioned in that Subdivision;
                                                                                 (c) the assessed entity has chosen, or is taken to have chosen, to obtain a roll‑over under Division 615 of that Act (roll‑overs for business restructures).