Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 10 Technical corrections and amendments
Part 1 Technical corrections and amendments commencing on Royal Assent
Income Tax Assessment Act 1997
71 Section 112-45 (after table item dealing with CGT event E1)
Insert:
|
E2 |
A CGT asset is transferred to a trust |
First element of cost base and reduced cost base |
104-60 |