Omnibus Repeal Day (Autumn 2014) Act 2014 (109 of 2014)

Schedule 10  

Part 4   Amendments relating to Financial Services Reform roll-over

Income Tax Assessment Act 1997

46   Subsection 152-115(1B) (note)

Repeal the note, substitute:

Note: Former Subdivision 124-O provided a roll-over for certain CGT assets that came to an end as a result of an FSR transition.