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

10   Subsection 995-1(1) (definition of class ) (second occurring)

After "company", insert "or trust".