Income Tax (Consequential Amendments) Act 1997 (39 of 1997)
Schedule 1 Consequential amendments of the Income Tax Assessment Act 1936
204 Subsection 124AMAA(2)
Add at the end:
Note: Common rule 1 in Subdivision 41-A of the Income Tax Assessment Act 1997 sets out when a joint election for roll-over relief may be made in relation to the disposal of property in the 1997-98 year of income or a later year of income.
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