Taxation Laws Amendment Act (No. 4) 2002 (53 of 2002)
Schedule 2 Trust to company roll-over
Part 3 Transitional
16 Transitional
The choice referred to in section 124-865, or subsection 124-870(1), of the Income Tax Assessment Act 1997 must be made within 12 months after the day on which the Taxation Laws Amendment Act (No. 4) 2002 received the Royal Assent (the Assent day ) for a trust restructure that happened on or after 11 November 1999 and before the Assent day.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
