ITAA 1997 s 123

Capital Gains: Extension of time to acquire replacement assets for CGT small business roll-over

CGT - choosing small business roll-over

Capital gains tax: Making a choice and Small business roll-over

Capital gains tax: Extension of time to choose small business roll-over

CGT small business concessions: replacement asset not acquired - remission of penalty tax

CGT small business concessions: replacement asset not acquired - remission of general interest charge

CGT: Remission of general interest charge (GIC) - replacement asset not acquired after choosing small business roll-over