Taxation Laws Amendment Act (No. 4) 2003 (66 of 2003)

Schedule 1   Internal roll-overs

Income Tax Assessment Act 1936

10   After subsection 27A(5C)

Insert:

(6) If the Commissioner specifies in writing guidelines or principles to be applied in calculating internal roll-over amounts, an internal roll-over amount is to be calculated in accordance with those guidelines or principles.