Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 7 STS roll-over
Income Tax Assessment Act 1997
15 Subparagraph 328-250(3)(b)(ii)
Repeal the subparagraph, substitute:
(ii) if there are 2 or more occurrences of *balancing adjustment events for relevant entities for the BAE year and a roll-over is chosen for each occurrence - split equally between the entities concerned (except ones that did not use the asset or have it installed ready for use).