Published on 01 Jul 05
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
From their inception, the CGT provisions have contained rollover relief that applies in the context of a marriage breakdown. This rollover relief was originally provided for in s 160ZZM ITAA 1936 and is now provided for by Subdiv 126-A ITAA 1997.
Current at 28 June 2005
Click here to expand/collapse more articles by TAXWRITE SERVICES.