Document ID: chunk:federal_register_of_legislation:C2010C00615:clause:2_84:p26
Version: federal_register_of_legislation:C2010C00615
Segment Type: clause
Provision Reference: sch 2 cl 84 (pt 26/26)
Character Range: 194445–194942

assets is equal to or less than its market value at the time when it was transferred to those assets, the company:
 (i) had, at the time immediately before the transfer from those assets, sold the asset for a consideration equal to its market value at that time; and
 (ii) had, at the time of the transfer from those assets, purchased the asset again for a consideration equal to its market value at that time.

[The next Part is Part 3‑45]

Part 3—Income Tax (Transitional Provisions) Act 1997