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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-C - Replacement-asset roll-overs  

SECTION 112-105  What is a replacement-asset roll-over?  

 [No equivalent]

112-105(1)  

A replacement-asset roll-over allows you to defer the making of a capital gain or a capital loss from one CGT event until a later CGT event happens.

112-105(2)  

It involves your ownership of one CGT asset (the original asset) ending and you acquiring another one (the replacement asset).

112-105(3)  

 View history reference
All replacement-asset roll-overs are set out in the table in section 112-115.


 



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