Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 125.230

                   This Division applies to a trust to which section 102K or 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 Subdivisions

             Guide to Division 126

126-A   Marriage or relationship breakdowns

126-B    Companies in the same wholly-owned group

126-C    Changes to trust deeds

126-D   Small superannuation funds

126-E    Entitlement to shares after demutualisation and scrip for scrip roll-over

126-F    Transfer of assets of superannuation funds to meet licensing requirements

126-G   Transfer of assets between certain trusts

Guide to Division 126