Income Tax Assessment Act 1997
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| Transfer of assets between certain trusts | |||
| Item | In this situation: | Element affected: | See sections: |
| 1 | There is a roll-over under Subdivision 126-G relating to the transfer of a CGT asset between certain trusts | First element of cost base and reduced cost base of the CGT asset | 126-240 |
| 2 | There is a roll-over under Subdivision 126-G relating to the transfer of a CGT asset between certain trusts | Cost base and reduced cost base of membership interests in each trust | 126-245 and 126-250 |
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