Tax Laws Amendment (2011 Measures No. 9) Act 2012 (12 of 2012)

Schedule 2   Capital gains tax and certain business restructures

Part 3   Roll-overs for change of incorporation

Division 2   Consequential amendments

Income Tax Assessment Act 1997
21   Section 112-97 (at the end of the table)



A CGT asset is held by a company that has ownership not significantly different from that of a former body that held the asset and was incorporated under another law

First element of cost base and reduced cost base

Section 620-25