Income Tax Assessment Act 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-3 - CAPITAL GAINS AND LOSSES: SPECIAL TOPICS  

Division 125 - Demerger relief  

Subdivision 125-D - Public trading trusts  

Operative provisions

SECTION 125-230   125-230   Application of Division to public trading trusts  


This Division applies to a trust to which section 102S of the Income Tax Assessment Act 1936 applies for an income year in which a *demerger happens as if:


(a) the trust were a company; and


(b) *ownership interests in it were interests in a company.


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