Tax Laws Amendment (2006 Measures No. 4) Act 2006 (168 of 2006)
Schedule 4 CGT and foreign residents
Part 3 Consequential amendments
Income Tax Assessment Act 1997
38A Section 112-97 (at the end of the table)
Add:
|
28 |
On 10 May 2005, a foreign resident holds certain membership interests |
first element of *cost base and *reduced cost base |
subsection 855-25(3) |