ITAA 1997 s 126-55

Income tax: capital gains tax: Subdivision 126-B roll-over

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

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