INCOME TAX ASSESSMENT ACT 1997 - SECT 124.1040 What this Subdivision is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 124.1040
What this Subdivision is aboutThere is a roll - over if you own ownership interests that are stapled and, as a result of a reorganisation, you stop owning those interests and you acquire or own ownership interests in an interposed unit trust.
124 - 1045 Exchange of stapled securities
124 - 1055 Consequences of the roll - over for exchanging members
124 - 1060 Consequences of the roll - over for interposed trust