‑1 What this Division is about
You can choose for transactions under a scheme to restructure a company’s or unit trust’s business to be tax neutral if, under the scheme: (a) you cease to own shares in the company or units in the trust; and (b) in exchange, you become the owner of new shares in another company.
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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