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26 Jul 1010 Admin treatment of share sale facility interactions with CGT roll-overs

In the 2010–11 Budget, the Government announced it will allow Australian resident interest holders access to a broader range of CGT roll-overs where an entity restructures using a share or interest sale facility for foreign interest holders, with effect from 7.30pm (AEST) 11 May 2010.

The ATO has now advised its administrative treatment pending enactment of amending legislation.


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