Document ID: chunk:federal_register_of_legislation:C2025C00014:section:73aa
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 73AA
Character Range: 411365–412153

73AA  Section 73A roll‑over relief in the case of certain CGT roll‑overs

Roll‑over relief where CGT roll‑over relief allowed
 (1) This section applies to the disposal of a building, or part of a building, by a taxpayer (in this section called the transferor) to another taxpayer (in this section called the transferee) if:
 (b) subject to subsection (7), deductions have been allowed or are allowable under subsection 73A(2) to the transferor in respect of the building or the part of the building; and
 (c) the disposal involves a CGT event; and
 (d) the conditions in an item in the table are satisfied.

CGT roll‑overs that qualify transferor for relief
Item                                               Type of CGT roll‑over                                               Conditions