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

9   Section 112-150 (after table item 4)

Insert:

4A

Transfer of a CGT asset of a trust to a company under a trust restructure

Subdivision 124-N

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