Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 126.215

Roll - overs may be available when CGT assets are transferred between certain trusts.

Table of sections

Operative provisions

126 - 220   Object of this Subdivision

126 - 225   When a roll - over may be chosen

126 - 230   Beneficiaries' entitlements not be discretionary etc.

126 - 235   Exceptions for roll - over

126 - 240   Consequences for the trusts

126 - 245   Consequences for beneficiaries--general approach for working out cost base etc.

126 - 250   Consequences for beneficiaries--other approach for working out cost base etc.

126 - 255   No other cost base etc. adjustment for beneficiaries

126 - 260   Giving information to beneficiaries

126 - 265   Interest sale facilities