Tax Laws Amendment (2006 Measures No. 4) Act 2006 (168 of 2006)
Schedule 1 Marriage breakdown roll-over
Income Tax Assessment Act 1997
6 At the end of subsection 126-5(5)
Add:
Note 2: A roll-over under this Subdivision may have an effect on the transferee's main residence exemption: see sections 118-178 and 118-180.