Tax Laws Amendment (2007 Measures No. 5) Act 2007 (164 of 2007)

Schedule 7   Statutory licences

Part 2   Consequential and other amendments

Income Tax Assessment Act 1997

7   After subsection 116-30(2)

Insert:

(2A) Subsection (2) does not apply if there is a partial roll-over for the *CGT event because of section 124-150.