Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)
Schedule 2 Capital gains tax and certain business restructures
Part 1 Share and interest sale facilities for foreign interest holders in a restructure
Income Tax Assessment Act 1997
4 At the end of paragraphs 124-445(c) and 124-455(1)(e)
Add:
Note: See section 124-20 if an exchanging member uses a share sale facility.
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