Legislation

ITAA 1936 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 7 Previous Rulings 8 Scheme 9 Other matters 20 Ruling 23 CGT event A1 happened when SAT2 unit holders disposed of their units in exchange for SAL shares 23 Eligibility to choose CGT roll-over under Subdivision 124-G 24 Consequences for SAT2 unit holders who choose CGT roll-over under Subdivision 124-G 27 SAT2 unit holders who did not hold their units as trading stock or revenue assets 28 SAT2 unit holders who held their units as trading stock or revenue assets 32 Trading stock 33 Revenue assets 36 The application of section 45B

ATO documents that consider ITAA 1936 s What this Ruling is about 1 Relevant provision(s) 2 Class of entities 3 Qualifications 4 Date of effect 7 Previous Rulings 8 Scheme 9 Other matters 20 Ruling 23 CGT event A1 happened when SAT2 unit holders disposed of their units in exchange for SAL shares 23 Eligibility to choose CGT roll-over under Subdivision 124-G 24 Consequences for SAT2 unit holders who choose CGT roll-over under Subdivision 124-G 27 SAT2 unit holders who did not hold their units as trading stock or revenue assets 28 SAT2 unit holders who held their units as trading stock or revenue assets 32 Trading stock 33 Revenue assets 36 The application of section 45B