ITAA 1997 s 126-50(5)

CGT Roll-Over Relief: same wholly-owned group

CGT Roll-Over Relief

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

Capital gains tax: rollover relief - transfer of asset to company in same wholly-owned group during the period commencing 30 June 2003 and ending just before the first day of the originating company's first income year that commences after 30 June 2003

Capital gains tax: transfer of Australian asset between foreign resident companies