Tax Laws Amendment (2009 Measures No. 6) Act 2010 (19 of 2010)
Schedule 1 Abolishing trust cloning and providing a CGT roll-over for certain trusts
Part 2 Roll-over for certain trusts
Income Tax Assessment Act 1997
4 Subsection 40-340(1) (at the end of the table)
Add:
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5 |
*Disposal of asset between certain trusts |
The trustees of the trusts choose to obtain a roll-over under Subdivision 126-G in relation to the disposal. |