Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
17 Subsection 41-20(1) (note)
Repeal the note, substitute:
Note: If roll-over relief is available, the transferor must give the transferee a notice, and the transferee must keep it: see section 41-50.
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