Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 8 Australian property trusts and stapled securities
Part 1 Main amendments
Income Tax Assessment Act 1936
1 At the end of section 102F
Add:
(4) Ownership interests in a unit trust or a company that is part of a scheme for reorganising the affairs of stapled entities referred to in Subdivision 124-Q of the Income Tax Assessment Act 1997 is not property for the purposes of applying subsections (1) and (2).
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