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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-B - Finding tables for special rules  

SECTION 112-53C  Water entitlement roll-overs  

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Roll-over for water entitlements
ItemIn this situation:Element affected:See section:
1You replace one or more water entitlements with one or more new water entitlementsFirst element of cost base and reduced cost base124-1120 and 124-1130
2You have a reduction in one or more water entitlements that you ownFirst element of cost base and reduced cost base124-1145 and 124-1150
3A CGT event happens to an asset you own as a result of the replacement of water entitlementsFirst element of cost base and reduced cost base124-1165


 



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