Taxation Laws Amendment Act (No. 4) 2002 (53 of 2002)
Schedule 2 Trust to company roll-over
Part 2 Consequential amendments
Income Tax Assessment Act 1997
11 At the end of section 124-10
Add:
(5) However, subsection (4) is taken never to have applied to a *share to which subsection 104-195(6) applies (CGT event J4).