New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 16   Demerger relief

Part 3   Consequential amendments

Income Tax Assessment Act 1997

30   Subsection 112-105(3)

Repeal the subsection, substitute:

(3) All replacement-asset roll-overs are set out in the table in section 112-115.