Tax Laws Amendment (2008 Measures No. 6) Act 2009 (14 of 2009)
Schedule 4 Minor amendments
Part 1 General
Income Tax Assessment Act 1997
16 Subsection 40-340(1) (after table item 2)
Insert:
|
2A |
Transfer of a *CGT asset of a trust to a company under a trust restructure |
The transferor and transferee are able to choose a roll-over under Subdivision 124-N for the *CGT event. |