Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 7 STS roll-over
Income Tax Assessment Act 1997
6 Subsection 328-205(1) (note 3)
Repeal the note, substitute:
Note 3: This subsection does not apply to a transferee for certain assets if roll-over relief under subsection 40-340(3) is chosen: see section 328-257.
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