Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)

Schedule 9   Roll-over for FSR transitions

Part 1   Amendments

Income Tax Assessment Act 1997

2   Subsection 108-75(2) (cell at table item 3, column headed 'Roll-over is obtained under this provision:')

Repeal the cell, substitute:

Subdivision 124-C or 124-O