INCOME TAX ASSESSMENT ACT 1997 - SECT 124.700 What this Subdivision is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 124.700

This Subdivision sets out the situations in which there is a roll - over if a prospecting or mining entitlement expires or is surrendered and it is replaced by a new one.

Table of sections

Operative provisions

124 - 705   Extension or renewal of prospecting or mining entitlement

124 - 710   Meaning of prospecting entitlement and mining entitlement

124 - 715   Original entitlement differs in area from new entitlement

124 - 720   Part of original entitlement excised

124 - 725   Treating parts of new entitlement as separate assets

124 - 730   What is the roll - over?