This chapter explains your CGT obligations if you sold or otherwise disposed of any shares or units in a unit trust (including a managed fund) in the 2006-07 income year. It also explains what happens when you have a CGT event under a demerger. For information about distributions from a unit trust (other than under a demerger) in the 2006-07 income year, see chapter 4.
A managed fund is a unit trust. Where we refer to a unit trust in this guide we are also referring to a managed fund.
Some major share transactions
For information about some major share transactions, see appendix 4.