New Business Tax System (Consolidation) Act (No. 1) 2002 (68 of 2002)

Schedule 3   Consequential amendments relating to main consolidation provisions

Part 3   Limiting access to group concessions

Division 1   CGT roll-overs

Income Tax Assessment Act 1997

19   Application of amendments of Subdivision 104-J

The amendments of Subdivision 104-J of the Income Tax Assessment Act 1997 made by this Schedule apply in relation to a break-up time happening after 30 June 2002.