Document ID: chunk:federal_register_of_legislation:C2025C00014:schedule:2h:p3
Version: federal_register_of_legislation:C2025C00014
Segment Type: schedule
Provision Reference: sch 2H (pt 3/3)
Character Range: 2153274–2154453

share not to have any CGT consequences
Subdivision 326‑I—CGT consequences of disposal of demutualisation shares or an interest in such shares by a trustee on behalf of a member
326‑210........................Disposal by a trustee
Subdivision 326‑J—CGT consequences of change in rights attaching to special shares or replacement of special shares by ordinary shares
326‑215...Change of rights to, and replacement of, special shares
Subdivision 326‑K—CGT consequences of disposal of shares or an interest in shares acquired under a roll‑over provision
326‑220.............Disposal of shares or interest in shares
Subdivision 326‑L—CGT consequences of payment to member of demutualised entity out of accumulated surplus of the entity
326‑225Payment out of assets of demutualised entity that is not included in assessable income is taken not to be a dividend
Subdivision 326‑M—Indexation
326‑230........................Indexing of amounts
326‑235..........................Indexation factor
326‑240............................Index number
Subdivision 326‑N—Non‑CGT consequences of issue of demutualisation shares
326‑245General taxation consequences of issue of demutualisation shares