Legislation

ITAA 1997 s 126-45(1) and 126-45(2)

ATO documents that consider ITAA 1997 s 126-45(1) and 126-45(2)

2 documents

ATO ID 2003/1026 (Withdrawn)withdrawnATO ID · 2003

Capital gains tax: rollover relief - transfer of assets between Australian resident companies in same wholly-owned group during the period 1 July 2002 to 30 June 2003 - both companies members of separate consolidated groups

ATO ID 2003/999 (Withdrawn)withdrawnATO ID · 2003

Capital gains tax: rollover relief - transfer of assets to company in same wholly-owned group prior to 1 July 2003