Commonwealth Consolidated Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
INCOME TAX ASSESSMENT ACT 1997 - SECT 125.230
Application of Division to public trading trusts
This Division applies to a trust to which section 102S of
the Income Tax Assessment Act 1936 applies for an income year in which a *
demerger happens as if:
(a) the trust were a company; and
(b) * ownership interests in it were interests in a company.
Table of sections
125 - 235 Share and interest sale facilities
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback