Tax Laws Amendment (2006 Measures No. 4) Act 2006 (168 of 2006)
Schedule 2 Consolidation
Income Tax (Transitional Provisions) Act 1997
4 Paragraph 701-35(1)(b)
Omit "the roll-over had not occurred or there had been no such roll-over relief", substitute "the act, transaction or event that gave rise to the CGT event had not occurred in relation to the roll-over asset".