Document ID: chunk:federal_register_of_legislation:C2010C00637:clause:4_62
Version: federal_register_of_legislation:C2010C00637
Segment Type: clause
Provision Reference: sch 4 cl 62
Character Range: 31432–32681

62  After section 104‑175
Insert:

104‑185  Change of status of replacement asset for a roll‑over under Division 17A of Part IIIA of the 1936 Act or Division 123 of the 1997 Act

  Section 104‑185 of the Income Tax Assessment Act 1997 applies to a CGT asset you chose as a replacement asset for a roll‑over under:
 (a) Division 17A of Part IIIA of the Income Tax Assessment Act 1936; or
 (b) Division 123 of the Income Tax Assessment Act 1997;
in the same way as it applies to a CGT asset you chose as a replacement asset for a roll‑over under Subdivision 152‑E of the Income Tax Assessment Act 1997.

104‑190  Change of circumstances where a share or interest is a replacement asset for a roll‑over under Division 17A of Part IIIA of the 1936 Act or Division 123 of the 1997 Act

  Section 104‑190 of the Income Tax Assessment Act 1997 applies to a share in a company or an interest in a trust you chose as a replacement asset for a roll‑over under:
 (a) Division 17A of Part IIIA of the Income Tax Assessment Act 1936; or
 (b) Division 123 of the Income Tax Assessment Act 1997;
in the same way as it applies to a share or interest you chose as a replacement asset for a roll‑over under Subdivision 152‑E of the Income Tax Assessment Act 1997.