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

Schedule 7   STS roll-over

Income Tax Assessment Act 1997

6   Subsection 328-205(1) (note 3)

Repeal the note, substitute:

Note 3: This subsection does not apply to a transferee for certain assets if roll-over relief under subsection 40-340(3) is chosen: see section 328-257.