New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)
Schedule 16 Demerger relief
Part 3 Consequential amendments
Income Tax Assessment Act 1997
21 At the end of section 102-20
Add:
Note 4: The capital loss may be affected if the CGT asset was owned by a member of a demerger group just before a demerger: see section 125-170.
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