Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 126.125

This Subdivision sets out when there is a roll - over for a CGT event that happens because of an amendment to or replacement of the trust deed of a complying approved deposit fund, a complying superannuation fund or a fund that accepts worker entitlement contributions.

Table of sections

126 - 130   Changes to trust deeds

126 - 135   Consequences of roll - over