INCOME TAX ASSESSMENT ACT 1997 - SECT 126.185 What this Subdivision is about
INCOME TAX ASSESSMENT ACT 1997 - SECT 126.185
What this Subdivision is aboutThis Subdivision sets out when there is a roll - over for a CGT event that happens because a beneficiary becomes absolutely entitled to a share as against the trustee where the trustee obtained a roll - over under Subdivision 124 - M following a demutualisation.
126 - 190 When there is a roll - over
126 - 195 Consequences of roll - over