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
9
Section 112-150 (after table item 4)
Insert:
4A |
Transfer of a CGT asset of a trust to a company under a trust restructure |
Subdivision 124-N |