Tax Laws Amendment (2009 Measures No. 6) Act 2010 (19 of 2010)

Schedule 2   Loss relief for merging superannuation funds

Part 2   Other amendments

Income Tax Assessment Act 1997

5   Section 116-25 (table item dealing with CGT event A1)

Repeal the item, substitute:


Disposal of a CGT asset

1, 2, 3, 4, 5, 6

If the *disposal is because another entity exercises an option: see section 116-65

If the disposal is of *shares or an interest in a trust: see section 116-80

If the disposal is a gift for which a section 30-212 valuation is obtained: see section 116-100

If a roll-over under Subdivision 310-D applies: see section 116-110