Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)

Schedule 1   Amendment of the Income Tax Assessment Act 1936: various measures

Part 4   Repeal of section 261

41   Section 419 (sub-subparagraph (C) of subparagraph (i) of the paragraph (1)(a) substituted by that section for paragraph 160ZZO(1)(a))

Before "asset", insert "roll-over".