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
24 At the end of subsection 104-70(6)
Add:
Note: Cost base adjustments are made only under Subdivision 125-B if there is a roll-over under that Subdivision for CGT event E4 happening as a result of a demerger.
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