Tax Laws Amendment (2013 Measures No. 1) Act 2013 (119 of 2013)

Schedule 1   Strengthening scrip for scrip roll-over, small business entity and other concessions

Part 3   Entity making the gain or loss

Income Tax Assessment Act 1997

19   At the end of subsection 328-125(1)


Note 1: See Subdivision 106-B if a CGT asset of yours is vested in a trustee in bankruptcy or a liquidator.

Note 2: See Subdivision 106-C if you are absolutely entitled to a CGT asset as against the trustee of a trust.

Note 3: See Subdivision 106-D if you provided security over an asset to another entity.