Tax Laws Amendment (2009 Measures No. 4) Act 2009 (88 of 2009)

Schedule 5   Minor amendments

Part 4   Other amendments

Income Tax Assessment Act 1997

326   At the end of subsection 124-140(1)

Add:

Note 2: Subdivision 124-C of theIncome Tax (Transitional Provisions) Act 1997 modifies this roll-over for certain water-related licences.