Capital Allowances: balancing adjustments - roll-over relief - transfer of assets from a discretionary trust to a unit trust

there is a balancing adjustment event for a depreciating asset because of subsection 40-295(2) of the ITAA 1997 (paragraph 40-340(3)(a) of the ITAA 1997), and 2. the entities that had an interest in the asset before the change and the entity or entities that have an interest in the asset after the change jointly choose the roll-over relief (paragraph 40-340(3)(b) of the ITAA 1997).