ITAA 1997 s 104-185(1)(a)

Income tax: consolidation: capital gains: if an entity makes a capital gain prior to becoming a subsidiary member of a consolidated group, can it choose to apply the small business roll-over under Subdivision 152-E of the Income Tax Assessment Act 1997 after it has become a member of the group?

Capital gains tax: Small business roll-over - car as a replacement asset