Tax Laws Amendment (2006 Measures No. 4) Act 2006 (168 of 2006)

Schedule 1   Marriage breakdown roll-over

Income Tax Assessment Act 1997

4   After subsection 126-5(3)

Insert:

(3A) There is no roll-over because of paragraph (1)(d) or (f) unless the conditions set out in section 126-25 are met.