ITAA 1997 s 126-B

Capital Gains Tax consequences of a demerged entity

CGT Roll-Over Relief

Balancing Adjustment Roll-Over Relief for pre-CGT 'loss' assets

Balancing Adjustment Roll-Over Relief for post CGT 'loss' assets

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

Deducting tax loss: saving rule - reduced capital gain made in respect of indirect equity interest where interest previously subject to Subdivision 126-B roll-over

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

Capital gains tax: CGT event J1 - transfer of roll over asset intra-group

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