Tax Law Improvement Act 1997 (121 of 1997)
Schedule 6 Depreciation
Part 2 Consequential amendment of the Income Tax Assessment Act 1997
25 Subsection 41-30(3)
Repeal the subsection, substitute:
(3) If roll-over relief is available in relation to 2 or more *roll-over events for the same property, this section is applied to each of the events in succession.
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