Income Tax Assessment Act 1997
CHAPTER 3
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SPECIALIST LIABILITY RULES
PART 3-3
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CAPITAL GAINS AND LOSSES: SPECIAL TOPICS
Division 124
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Replacement-asset roll-overs
Subdivision 124-Q
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Exchange of stapled ownership interests for ownership interests in a unit trust
Guide to Subdivision 124-Q
SECTION 124-1040 What this Subdivision is about
View history note
Hide history noteSECTION 124-1040 What this Subdivision is about
There is a roll-over if you own ownership interests that are stapled and, as a result of a reorganisation, you stop owning those interests and you acquire or own ownership interests in an interposed unit trust.
| Operative provisions | |
| 124-1045 | Exchange of stapled securities |
| 124-1050 | Conditions |
| 124-1055 | Consequences of the roll-over for exchanging members |
| 124-1060 | Consequences of the roll-over for interposed trust |
| 124-1065 | (Repealed by No 12 of 2012 ) |
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