Document ID: chunk:federal_register_of_legislation:C2025C00029:section:17
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 17
Character Range: 1984163–1985459

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

Note: Section 115‑34 sets out other acquisition rules for certain cases involving replacement‑asset roll‑overs covered by that section.

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: