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
8 Section 112-115 (after table item 14BB)
Insert:
|
14BC |
Exchange of stapled ownership interests |
Subdivision 124-Q |
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