Income Tax Assessment Act 1997
CHAPTER 3 - SPECIALIST LIABILITY RULES PART 3-80 - ROLL-OVERS APPLYING TO ASSETS GENERALLY
(a) you cease to own shares in the company or units in the trust; and
(b) in exchange, you become the owner of new shares in another company.
Division 615 - Roll-overs for business restructures
Guide to Division 615 SECTION 615-1 What this Division is about
You can choose for transactions under a scheme to restructure a company ' s or unit trust ' s business to be tax neutral if, under the scheme: