Tax Law Improvement Act 1997 (121 of 1997)

Schedule 6   Depreciation

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

17   Subsection 41-20(1) (note)

Repeal the note, substitute:

Note: If roll-over relief is available, the transferor must give the transferee a notice, and the transferee must keep it: see section 41-50.