ITAA 1936 s 160ZZO

Income tax: capital gains: is roll-over relief under section 160ZZO of the Income Tax Assessment Act 1936 available on the disposal of an asset after 25 June 1992 under subsection 160M(6) or subsection 160M(7)?

Income tax: can balancing adjustments arising from disposals through intragroup transfers of depreciable assets in a group restructure of wholly owned companies be rolled over?

Income tax: capital gains: is roll-over relief under section 160ZZO of the Income Tax Assessment Act 1936 available on the disposal of an asset after 25 June 1992 under subsection 160M(6) or subsection 160M(7)?

Capital gains tax: Commissioner's discretion to allow further time to make a section 160ZZO election

Section 160ZZOA exit provisions: no eligible sub-group break up

Section 160ZZOA exit provisions: eligible sub-group break up

Section 160ZZOA exit provisions: eligible sub-group break up - later change to sub-group