New Business Tax System (Integrity and Other Measures) Act 1999 (Incorporating amendments up to Act No. 78 of 2001) (169 of 1999)
Schedule 9 Concessions for capital gains by individuals and some other entities
Part 2 Consequential amendments
2 Division 2 - Amendments consequential on defining complying superannuation entity
Income Tax Assessment Act 1997
24 Section 112-55 (table item 3)
Repeal the item, substitute:
|
3 |
CGT asset passes to a trustee of a complying superannuation entity |
First element of cost base and reduced cost base |
128-25 |