Tax Laws Amendment (2006 Measures No. 4) Act 2006 (168 of 2006)

Schedule 1   Marriage breakdown roll-over

Income Tax Assessment Act 1997

11   Transitional

The reference in paragraph 126-5(1)(e) or 126-15(1)(e) of the Income Tax Assessment Act 1997 to section 13H of the Family Law Act 1975 includes a reference to section 19D or 19E of that Act as in force immediately before the commencement of item 36 of Schedule 4 to the Family Law Amendment (Shared Parental Responsibility) Act 2006.