INCOME TAX ASSESSMENT ACT 1997 - SECT 124.1125 Roll - over consequences--all original entitlements pre - CGT
INCOME TAX ASSESSMENT ACT 1997 - SECT 124.1125
Roll - over consequences--all original entitlements pre - CGT(1) In the situation covered by subsection 124 - 1105(1), if you * acquired the original entitlement before 20 September 1985, you are taken to have acquired the new entitlement (or all of the new entitlements) before that day.
(2) In the situation covered by subsection 124 - 1105(2),
if you * acquired the original entitlements before 20 September 1985,
you are taken to have acquired the new entitlement (or all of the new
entitlements) before that day.