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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 112-54A  Transfer of assets between certain trusts  

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Transfer of assets between certain trusts
ItemIn this situation:Element affected:See sections:
1There is a roll-over under Subdivision 126-G relating to the transfer of a CGT asset between certain trustsFirst element of cost base and reduced cost base of the CGT asset126-240
2There is a roll-over under Subdivision 126-G relating to the transfer of a CGT asset between certain trustsCost base and reduced cost base of membership interests in each trust126-245 and 126-250


 



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