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
6 Section 112-45 (after table item G3)
Insert:
|
J4 |
Trust fails to cease to exist after a roll-over under Subdivision 124-N |
First element of cost base and reduced cost base |
104-195 |
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