INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 126 - Same-asset roll-overs  

Subdivision 126-G - Transfer of assets between certain trusts  

Guide to Subdivision 126-G

SECTION 126-215   126-215   What this Subdivision is about  


Roll-overs may be available when CGT assets are transferred between certain trusts.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
126-220 Object of this Subdivision
126-225 When a roll-over may be chosen
126-230 Beneficiaries ' entitlements not be discretionary etc.
126-235 Exceptions for roll-over
126-240 Consequences for the trusts
126-245 Consequences for beneficiaries - general approach for working out cost base etc.
126-250 Consequences for beneficiaries - other approach for working out cost base etc.
126-255 No other cost base etc. adjustment for beneficiaries
126-260 Giving information to beneficiaries
126-265 Interest sale facilities


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