Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)

Schedule 8   Forestry managed investment schemes

Part 2   Other amendments

Income Tax Assessment Act 1997

16   Section 112-97 (after table item 22)



A CGT event happens in relation to forestry interest in a forestry managed investment scheme for a subsequent participant

The total cost base and reduced cost base

Subsection 394-30(9)