Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2
Character Range: 2199952–2200513

2                         Either:
                          (a) the company obtained a roll‑over for the *CGT event that resulted in your *acquisition of the asset; or
                          (b) the *CFC obtained a roll‑over for that event in applying Division 7 of Part X of the Income Tax Assessment Act 1936 for the purpose of working out the *attributable income of a company in relation to any entity except a roll‑over under Subdivision 124‑J (about Crown leases), 124‑K (about depreciating assets) or 124‑L (about prospecting and mining entitlements)