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
7 Section 112-150 (at the end of the table)
Add:
|
10 |
Transfer of a CGT asset between certain trusts |
Subdivision 126-G |
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