Commonwealth Consolidated Acts Commonwealth Consolidated ActsYou can choose a roll - over if you exchange your interest as a member of an MDO for an interest as a member of another MDO.
You can only choose the roll - over if you would have made a capital gain from the exchange.
Table of sections
Operative provisions
124 - 980 Exchange of membership interests in an MDO
124 - 985 What the roll - over is for post - CGT interests
124 - 995 Pre - CGT interests