Document ID: chunk:federal_register_of_legislation:C2010C00612:clause:1_1:p19
Version: federal_register_of_legislation:C2010C00612
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 19/19)
Character Range: 46222–46830

asset is a *share in a company or an interest in a trust, the circumstances of the company or trust did not change in any of the ways covered by subsection 104‑190(1) while the share or interest was in the hands of the deceased or the deceased's *legal personal representative;
then, for the purposes of this Subdivision, anything done or not done by the deceased or by the deceased's legal personal representative in relation to the asset is treated as though it had been done or not done by the beneficiary.

[The next Part is Part 3‑5.]

Part 2—Consequential amendments

Income Tax Assessment Act 1997