New Business Tax System (Consolidation, Value Shifting, Demergers and Other Measures) Act 2002 (90 of 2002)

Schedule 16   Demerger relief

Part 3   Consequential amendments

Income Tax Assessment Act 1997

33   Section 112-140

Omit the third sentence, substitute "All same-asset roll-overs are set out in the table in section 112-150".