Income Tax Assessment Act 1997
If a beneficiary of the trusts makes adjustments under section 126-245 or 126-250 to the *cost base and *reduced cost base of the beneficiary's *membership interests in relation to the *CGT event that is:
(a) the creation of the receiving trust over the roll-over asset; or
(b) the transfer of the roll-over asset to the receiving trust;
no other adjustment is to be made under this Act to those cost bases and reduced cost bases because of something that happens in relation to that event.