Tax Laws Amendment (2004 Measures No. 7) Act 2005 (41 of 2005)

Schedule 7   STS roll-over

Income Tax Assessment Act 1997

4   Subsection 328-190(4) (note)

Repeal the note, substitute:

Note: The amounts that a transferor and transferee can deduct under this section are modified if roll-over relief under subsection 40-340(3) is chosen: see section 328-247.