Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 2 Capital gains tax and certain business restructures
Part 2 CGT demerger relief
Income Tax Assessment Act 1997
12 After subsection 125-65(2)
Insert:
(2A) Neither a corporation sole nor a *complying superannuation entity is a member of a *demerger group.
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