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

2   At the end of section 102-20

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Note 3: You cannot make a capital loss from a CGT event that happens to your original interests during a trust restructuring period if you choose a roll-over under Subdivision 124-N.