Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 7 STS roll-over
Income Tax Assessment Act 1997
3 Subsection 328-175(3) (note)
Repeal the note, substitute:
Note: A choice made by a transferor under this subsection for an asset applies also to the transferee if roll-over relief under subsection 40-340(3) is chosen: see section 328-245.
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