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

42   Section 419 (subparagraph (ii) of the paragraph (1)(a) substituted by that section for paragraph 160ZZO(1)(a))

Omit "an asset", substitute "a roll-over asset".