Document ID: chunk:federal_register_of_legislation:C2010C00679:section:1987:p39
Version: federal_register_of_legislation:C2010C00679
Segment Type: section
Provision Reference: s 1987 (pt 39/51)
Character Range: 108233–111023

has applied to the
disposal of the unit to the transferee, then, in working out whether this
section applies to a subsequent disposal of the unit by:
  (a) the transferee; or
  (b) one or more subsequent successive transferees;
this section has effect as if paragraph (1)(b) (which deals with assessability
under subsection 73B(27A)) had not been enacted.
(Interpretation)
  "(6) For the purposes of interpretation, this section is to be construed as
if it were part of section 73B.".

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 43
Keeping of records

  43. Section 262A of the Principal Act is amended:
  (a) by inserting in subsection (4AC) "73E(1), 73F(1), 73G(1)," after
"73AA(1),";
  (b) by inserting in paragraph (4AC)(a) "73E, 73F, 73G," after "73AA,".

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 44
Application
(Meaning of "amended Act")

  44.(1) In this section:
  "amended Act" means the Principal Act as amended by this Act.
(Depreciation balancing charge - section 58 or 73E roll-over relief)
  (2) The amendments of section 59 of the Principal Act made by this Division
apply in relation to disposals of property before, at or after the
commencement of this subsection.
(Section 73B (research and development) roll-over relief)
  (3) Sections 73E, 73F and 73G of the amended Act apply to disposals of
property after 15 October 1992.

TAXATION LAWS AMENDMENT ACT (No. 5) 1992 No. 224 of 1992
- SECT 45
Transitional - elective roll-over relief where property disposed of
after 6 December 1990
(Definitions)

  45.(1) In this section:
  "amended Act" means the Principal Act as amended by this Act;
  "eligible company" has the same meaning as in section 73B of the Principal
Act;
  "roll-over section" means section 73E, 73F or 73G.
(Extended application of roll-over sections)
  (2) If:
  (a) an eligible company (the "transferor") disposed of property to another
eligible company (the "transferee"); and
  (b) the disposal took place after 6 December 1990 and before16 October 1992;
and
  (c) the transferor and the transferee make a joint election that this
section apply to the disposal; and
  (d) assuming that both the transferor and the transferee had elected under
paragraph 160ZZO(1)(d) of the Principal Act that section 160ZZO of the
Principal Act apply in respect of the disposal of the property:
    (i) section 160ZZO of the Principal Act would have applied to the
disposal of the property; and
    (ii) if the disposal had taken place after 15 October 1992, a
roll-over section would have applied to the disposal of the property;
then, in addition to the application of the roll-over section concerned apart
from this section, the roll-over section applies to the disposal.
(How joint election made)
  (3) A joint election