Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:6_123
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 6 cl 123
Character Range: 632534–633008

123  After subsection 262A(4AB)
Insert:

 (4ACA) Subsection (4AC) does not apply in relation to a disposal of property:
 (a) to which subsection 58(1), 122JAA(1), 122JG(1), 123BBA(1), 123BF(1), 124AMAA(1), 124GA(1) or 124JD(1) applies; and
 (b) that occurs in the 1997-98 year of income or a later year of income.

Note: Subdivision 41‑A of the Income Tax Assessment Act 1997 (which sets out Common rule 1) requires notices relating to such disposals to be given and kept.