Income Tax Assessment Act 1997
Part 3-3 inserted by No 46 of 1998.
Div 126 inserted by No 46 of 1998.
Subdiv 126-E relettered from Subdiv 126-D by No 58 of 2006 , s 3 and Sch 7 item 80, effective 22 June 2006.
Subdiv 126-D inserted by No 57 of 2002.
This Subdivision sets out when there is a roll-over for a CGT event that happens because a beneficiary becomes absolutely entitled to a share as against the trustee where the trustee obtained a roll-over under Subdivision 124-M following a demutualisation.
S 126-185 inserted by No 57 of 2002.
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