INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

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

Division 124 - Replacement-asset roll-overs  

Subdivision 124-Q - Exchange of stapled ownership interests for ownership interests in a unit trust  

Guide to Subdivision 124-Q

SECTION 124-1040   What this Subdivision is about  


There is a roll-over if you own ownership interests that are stapled and, as a result of a reorganisation, you stop owning those interests and you acquire or own ownership interests in an interposed unit trust.


TABLE OF SECTIONS
TABLE OF SECTIONS
Operative provisions
124-1045 Exchange of stapled securities
124-1050 Conditions
124-1055 Consequences of the roll-over for exchanging members
124-1060 Consequences of the roll-over for interposed trust
124-1065 (Repealed by No 12 of 2012)


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