Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 126.185

This Subdivision sets out when there is a roll - over for a CGT event that happens because a beneficiary becomes absolutely entitled to a share as against the trustee where the trustee obtained a roll - over under Subdivision   124 - M following a demutualisation.

Table of sections

Operative provisions

126 - 190   When there is a roll - over

126 - 195   Consequences of roll - over