Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)
Schedule 10 Technical corrections and amendments
Part 1 Technical corrections and amendments commencing on Royal Assent
Income Tax Assessment Act 1997
49 Subsection 102-5(1) (method statement, step 4, note 2)
After "roll-overs", insert "and the small business retirement exemption".