New Business Tax System (Consolidation and Other Measures) Act (No. 1) 2002 (117 of 2002)
Schedule 3 Consolidation: effect on cost base rules etc. of loss of pre-CGT status of membership interests
Part 2 Consequential CGT amendments
Income Tax Assessment Act 1997
3 Section 100-15 (at the end of the note)
Add "or CGT event L1".
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).
