INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-B - Finding tables for special rules  

SECTION 112-53AB   Change of incorporation  



Change of incorporation
Item In this situation: Element affected: See section:
1 Shares in company that has changed its incorporation or has ownership not significantly different from that of a former body incorporated under another law First element of cost base and reduced cost base 124-530


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