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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 3 - SPECIALIST LIABILITY RULES  

PART 3-1 - CAPITAL GAINS AND LOSSES: GENERAL TOPICS  

Division 112 - Modifications to cost base and reduced cost base  

Subdivision 112-B - Finding tables for special rules  

SECTION 112-53B  Exchange of stapled ownership interests for units in a unit trust  

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Exchange of stapled ownership interests for units in a unit trust
ItemIn this situation:Element affected:See section:
1Exchange of stapled ownership interestsFirst element of cost base and reduced cost base124-1055 and 124-1060


 



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