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
14 Section 136-10 (after table item J3)
Insert:
|
J4 |
J4 Trust fails to cease to exist after a roll-over under Subdivision 124-N |
the CGT asset disposed of or the share |
1 to 9 |
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