Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)

Schedule 7   STS roll-over

Income Tax Assessment Act 1997

5   Section 328-200 (note)

Repeal the note, substitute:

Note: A transferor does not subtract anything for certain balancing adjustment events under paragraph (a) of step 2 if roll-over relief under subsection 40-340(3) is chosen: see section 328-245.