Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 8 Australian property trusts and stapled securities
Part 2 Consequential amendments
Income Tax Assessment Act 1997
7 After section 112-53A
Insert:
112-53B Exchange of stapled ownership interests for units in a unit trust
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Exchange of stapled ownership interests for units in a unit trust |
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Item |
In this situation: |
Element affected: |
See section: |
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1 |
Exchange of stapled ownership interests |
First element of cost base and reduced cost base |
124-1055 and 124-1060 |