Tax Laws Amendment (2010 Measures No. 4) Act 2010 (136 of 2010)

Schedule 2   CGT treatment of water entitlements and termination fees

Part 1   CGT roll-over for water entitlements

Income Tax Assessment Act 1997

4   Subsection 124-5(2) (at the end of the note)

Add "The consequences of a roll-over for water entitlements are set out in Subdivision 124-R.".