ITAA 1997 s 124-N

Income tax: capital gains: restructure of International Catamarans (Tasmania) Unit Trust

Income tax: demerger of Members Equity Bank Pty Limited by Industry Super Holdings Pty Limited

Capital gains tax: Trust to company rollover

Capital Gains Tax: trust to company rollover - CGT assets retained by the trustee - availability of rollover

Capital Gains Tax: trust to company rollover - CGT assets retained by the trustee to pay existing or expected debts not used for this purpose

Capital gains tax: trustee ceasing to hold an asset on trust and commencing to hold it in its own capacity - CGT event A1

CGT Rollover relief: disposal of asset by unit trust to its trustee company

Capital gains tax: trust to company rollover - exchange of units for shares

Capital Gains Tax: trust to company rollover - capital loss made by unit trust on expiry of a lease during the trust restructuring period

Capital Gains Tax: trust to company roll-over - disposal of a CGT asset to a third party

Capital gains tax: trust to company rollover - CGT event J4 - company.

Capital Gains Tax: trust to company roll over - CGT event J4 - shareholder

Capital gains tax: trust to company rollover - CGT event J4 - trustee

Capital gains tax: trust to company rollover - trust ceasing to exist

Capital gains tax : trust to company rollover - trust ceasing to exist