Tax Law Improvement Act 1997 (121 of 1997)

Schedule 6   Depreciation

Part 2   Consequential amendment of the Income Tax Assessment Act 1997

23   Subsection 41-25(2)

Repeal the subsection, substitute:

(2) If roll-over relief is available in relation to 2 or more *roll-over events for the same property, this section is applied to each of the events in succession.