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
5 Subsection 124-140(1) (at the end of note 2)
Add "A separate roll-over for other water entitlements is provided in Subdivision 124-R of this Act.".