INCOME TAX ASSESSMENT ACT 1997 - SECT 112.53B Exchange of stapled ownership interests for units in a unit trust
INCOME TAX ASSESSMENT ACT 1997 - SECT 112.53B
Exchange of stapled ownership interests for units in a unit trust
Exchange of stapled ownership interests for units in a unit trust | |||
Item | In this situation: | Element affected: | See section: |
1 | Exchange of stapled ownership interests | First element of cost base and reduced cost base | 124 - 1055 and 124 - 1060 |