Tax and Superannuation Laws Amendment (2014 Measures No. 7) Act 2015 (21 of 2015)

Schedule 7   Miscellaneous amendments

Part 1   Amendments commencing on the day after this Act receives the Royal Assent

Income Tax Assessment Act 1997

15   Paragraph 40-340(2)(b)

Omit "(which excludes certain assets from roll-over relief under Subdivision 122-A)", substitute "(which excludes certain assets from some kinds of CGT roll-over)".