Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 2   Capital gains tax and certain business restructures

Part 1   Share and interest sale facilities for foreign interest holders in a restructure

Income Tax Assessment Act 1997

2   At the end of paragraphs 124-360(1)(c) and 124-370(1)(e)

Add:

Note: See section 124-20 if an exchanging member uses a share sale facility.