INCOME TAX ASSESSMENT ACT 1997 - SECT 112.54A Transfer of assets between certain trusts
INCOME TAX ASSESSMENT ACT 1997 - SECT 112.54A
Transfer of assets between certain trusts
Transfer of assets between certain trusts | |||
Item | In this situation: | Element affected: | See sections: |
1 | There is a roll - over under Subdivision 126 - G relating to the transfer of a CGT asset between certain trusts | First element of cost base and reduced cost base of the CGT asset | 126 - 240 |
2 | There is a roll - over under Subdivision 126 - G relating to the transfer of a CGT asset between certain trusts | Cost base and reduced cost base of membership interests in each trust | 126 - 245 and 126 - 250 |