Tax Laws Amendment (2007 Measures No. 4) Act 2007 (143 of 2007)
Schedule 2 Exchange of membership interests in MDOs
Part 1 Amendments
Income Tax Assessment Act 1997
1 After section 112-53
Insert:
112-53A MDO roll-over
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MDO roll-over |
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Item |
In this situation: |
Element affected: |
See section: |
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1 |
Exchange of an interest in an MDO for an interest in another MDO |
First element of cost base and reduced cost base |
124-985 |