Document ID: chunk:federal_register_of_legislation:C2016C00633:section:18
Version: federal_register_of_legislation:C2016C00633
Segment Type: section
Provision Reference: s 18
Character Range: 25976–26511

18  Additional roll‑over relief
  There is a roll‑over under Subdivision 126‑B of the Income Tax Assessment Act 1997 (which normally applies only to certain transfers between companies in the same wholly‑owned group) if:
 (a) the trigger event is a transfer to which this Act applies; and
 (b) the requirements of that Subdivision are met, disregarding:
 (i) subsections 126‑50(1), (5), (6), (7), (8) and (9) of that Act; and
 (ii) section 126‑55 of that Act.
This is in addition to that Subdivision's effect apart from this section.