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 112-53B   Exchange of stapled ownership interests for units in a unit trust  



Exchange of stapled ownership interests for units in a unit trust
Item In this situation: Element affected: See section:
1 Exchange of stapled ownership interests First element of cost base and reduced cost base 124-1055 and 124-1060


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