Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS  

Division 125 - Demerger relief  

Subdivision 125-D - Public trading trusts  

SECTION 125-225   Guide to Subdivision 125-D  


This Division applies to corporate unit trusts and public trading trusts as if they were companies.


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