Omnibus Repeal Day (Autumn 2014) Act 2014 (109 of 2014)

Schedule 10  

Part 4   Amendments relating to Financial Services Reform roll-over

Income Tax Assessment Act 1997

40   Subsection 152-45(1A) (note 1)

Repeal the note, substitute:

Note 1: Former Subdivision 124-O provided a roll-over for certain CGT assets that came to an end as a result of an FSR transition.