CGT - pre-CGT assets
The Commissioner made a private ruling confirming that the CGT assets acquired by a company from a unit trust are pre-CGT assets of the company on the basis that they have previously met the requirements of section 149-10 of the
Income Tax Assessment Act 1997
(ITAA 1997) and the roll-over under Subdivision 122-A of the ITAA 1997 is chosen by the trustee of the unit trust in respect of the disposal of those assets.
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