Tax Laws Amendment (2009 Measures No. 6) Act 2010 (19 of 2010)
Schedule 1 Abolishing trust cloning and providing a CGT roll-over for certain trusts
Part 2 Roll-over for certain trusts
Income Tax Assessment Act 1997
10 Subsection 995-1(1) (definition of class ) (second occurring)
After "company", insert "or trust".
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