Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)
Schedule 8 Forestry managed investment schemes
Part 2 Other amendments
Income Tax Assessment Act 1997
16 Section 112-97 (after table item 22)
Insert:
|
22A |
A CGT event happens in relation to forestry interest in a forestry managed investment scheme for a subsequent participant |
The total cost base and reduced cost base |
Subsection 394-30(9) |