Income Tax Assessment Act 1997
Demergers | |||
Item | In this situation: | Element affected: | See section: |
1 | There is a roll-over under Subdivision 125-B after a demerger | First element of cost base and reduced cost base of new interests and remaining original interests | 125-80 |
2 | There is a CGT event under a demerger but no roll-over under Subdivision 125-B | First element of cost base and reduced cost base of new interests and remaining original interests | 125-85 |
3 | There is a cost base adjustment under Subdivision 125-B but no CGT event under a demerger | First element of cost base and reduced cost base of new interests and remaining original interests | 125-90 |
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