Commonwealth Consolidated Acts Commonwealth Consolidated ActsYou can choose for transactions under a scheme to restructure a company's or unit trust's business to be tax neutral if, under the scheme:
(a) you cease to own shares in the company or units in the trust; and
(b) in exchange, you become the owner of new shares in another company.
Table of sections
615 - 5 Disposing of interests in one entity for shares in a company
615 - 10 Redeeming or cancelling interests in one entity for shares in a company