INCOME TAX ASSESSMENT ACT 1997 - SECT 112.54A Transfer of assets between certain trusts

Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 112.54A

Transfer of assets between certain trusts

Transfer of assets between certain trusts
Item
In this situation:
Element affected:
See sections:
1
There is a roll - over under Subdivision 126 - G relating to the transfer of a CGT asset between certain trusts
First element of cost base and reduced cost base of the CGT asset
126 - 240
2
There is a roll - over under Subdivision 126 - G relating to the transfer of a CGT asset between certain trusts
Cost base and reduced cost base of membership interests in each trust
126 - 245 and 126 - 250

Transfer of assets between certain trusts
1	There is a roll - over under Subdivision 126 - G relating to the transfer of a CGT asset between certain trusts	First element of cost base and reduced cost base of the CGT asset	126 - 240
2	There is a roll - over under Subdivision 126 - G relating to the transfer of a CGT asset between certain trusts	Cost base and reduced cost base of membership interests in each trust	126 - 245 and 126 - 250

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Transfer of assets between certain trusts
Item	In this situation:	Element affected:	See sections:
1	There is a roll - over under Subdivision 126 - G relating to the transfer of a CGT asset between certain trusts	First element of cost base and reduced cost base of the CGT asset	126 - 240
2	There is a roll - over under Subdivision 126 - G relating to the transfer of a CGT asset between certain trusts	Cost base and reduced cost base of membership interests in each trust	126 - 245 and 126 - 250