Taxation Laws Amendment Act (No. 1) 2004 (101 of 2004)

Schedule 9   Roll-over for FSR transitions

Part 1   Amendments

Income Tax Assessment Act 1997

9   Subsection 124-5(2) (at the end of the note)

Add "The consequences of the new owner roll-overs in Subdivision 124-O (about FSR transitions) are set out in that Subdivision.".