Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 125.230

    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