Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 8   Australian property trusts and stapled securities

Part 1   Main amendments

Income Tax Assessment Act 1936

1   At the end of section 102F

Add:

(4) Ownership interests in a unit trust or a company that is part of a scheme for reorganising the affairs of stapled entities referred to in Subdivision 124-Q of the Income Tax Assessment Act 1997 is not property for the purposes of applying subsections (1) and (2).