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
7
Section 112-115 (after table item 14A)
Insert:
14B |
Exchange of interests in a trust as a result of a trust restructure |
Subdivision 124-N |