Tax Laws Amendment (2008 Measures No. 6) Act 2009 (14 of 2009)
Schedule 1 CGT roll-overs for corporate restructures
Income Tax Assessment Act 1997
1 Section 112-53 (after table item 2)
Insert:
|
2A |
Interest is acquired by an entity where there is a roll-over under Subdivision 124-M and the arrangement is taken to be a restructure |
First element of cost base and reduced cost base |
124-784B |