Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 7 STS roll-over
Income Tax Assessment Act 1997
16 Paragraph 328-253(2)(b)
Repeal the paragraph, substitute:
(b) 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 - the entities concerned.