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
5 Section 109-55 (after table item 8F)
Insert:
|
8G |
You hold a membership interest in the receiving trust involved in a roll-over under Subdivision 126-G |
when you acquired the corresponding membership interest in the transferring trust involved in the roll-over |
section 115-30 |