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.