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
12 At the end of section 124-15
Add:
(7) However, subsections (4) and (5) are taken never to have applied to a *share to which subsection 104-195(6) applies (CGT event J4).
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