Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 116.110

                   If a roll-over is chosen under Subdivision 310-D in relation to * CGT event A1, C2 or E2, the * capital proceeds of the transferring entity (within the meaning of that Division) from the event are the amount worked out under subsection 310- 55(1) or 310-60(3).

Table of Subdivisions

             Guide to Division 118

118-A   General exemptions

118-B    Main residence

118-D   Insurance and superannuation

118-E    Units in pooled superannuation trusts

118-F     Venture capital investment

118-G   Venture capital: investment by superannuation funds for foreign residents

118-H   Demutualisation of Tower Corporation

Guide to Division 118