Tax Laws Amendment (2009 Measures No. 6) Act 2010 (19 of 2010)
Schedule 2 Loss relief for merging superannuation funds
Part 2 Other amendments
Income Tax Assessment Act 1997
5 Section 116-25 (table item dealing with CGT event A1)
Repeal the item, substitute:
|
A1 |
Disposal of a CGT asset |
1, 2, 3, 4, 5, 6 |
If the *disposal is because another entity exercises an option: see section 116-65 If the disposal is of *shares or an interest in a trust: see section 116-80 If the disposal is a gift for which a section 30-212 valuation is obtained: see section 116-100 If a roll-over under Subdivision 310-D applies: see section 116-110 |
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