ITAA 1997 s 126-5 and 126-15

Income tax: capital gains: is roll-over under sections 126-5 and 126-15 of the Income Tax Assessment Act 1997 dependent on there being a marriage breakdown between the spouses?

Income tax: capital gains: does the expression 'a court order' in sections 126-5 and 126-15 of the Income Tax Assessment Act 1997 encompass an original order and any later order made by a court varying or cancelling an earlier order of the court?

Income tax: capital gains: if the requirements of section 126-5 or 126-15 of the Income Tax Assessment Act 1997 are satisfied, is the marriage breakdown roll-over provided by the section automatic?

Income tax: capital gains: is roll-over under sections 126-5 and 126-15 of the Income Tax Assessment Act 1997 dependent on there being a marriage breakdown between the spouses?

Income tax: capital gains: does the expression 'a court order' in sections 126-5 and 126-15 of the Income Tax Assessment Act 1997 encompass an original order and any later order made by a court varying or cancelling an earlier order of the court?

Income tax: capital gains: if the requirements of section 126-5 or 126-15 of the Income Tax Assessment Act 1997 are satisfied, is the marriage breakdown roll-over provided by the section automatic?