Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)
Schedule 8 Australian property trusts and stapled securities
Part 2 Consequential amendments
Income Tax Assessment Act 1997
11 Subsection 124-5(2) (at the end of the note)
Add "The consequences of an exchange of stapled ownership interests are set out in Subdivision 124-Q.".
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).