INCOME TAX ASSESSMENT ACT 1997 - SECT 328.460 Effect of small business restructures on acquisition times of pre - CGT assets
INCOME TAX ASSESSMENT ACT 1997 - SECT 328.460
Effect of small business restructures on acquisition times of pre - CGT assets For the purposes of applying subsection 328 - 455(1) to
the asset as a * CGT asset (other than a * revenue asset) that is a * pre -
CGT asset, a transferee is taken to have * acquired the asset before 20
September 1985.