Commonwealth Consolidated Acts Commonwealth Consolidated ActsThere is a roll - over if you own ownership interests that are stapled and, as a result of a reorganisation, you stop owning those interests and you acquire or own ownership interests in an interposed unit trust.
Table of sections
Operative provisions
124 - 1045 Exchange of stapled securities
124 - 1050 Conditions
124 - 1055 Consequences of the roll - over for exchanging members
124 - 1060 Consequences of the roll - over for interposed trust