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Legal database

Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

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Division 126 - Same-asset roll-overs  

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Subdivision 126-E - Entitlement to shares after demutualisation and scrip for scrip roll-over  

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SECTION 126-185   What this Subdivision is about  

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This Subdivision sets out when there is a roll-over for a CGT event that happens because a beneficiary becomes absolutely entitled to a share as against the trustee where the trustee obtained a roll-over under Subdivision 124-M following a demutualisation.

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